Source: All England Reporter
Publisher Citation: [2004] All ER (D) 264 (Jul)
Court: Court of Justice of the European Communities
Judge:

Judges Timmermans (President), Gulmann (Rapporteur), Puissochet, Cunha Rodrigues and Colneric
Judgment Dates: 15 July 2004

Catchwords

European Communities - Value added tax - Supply of goods and services - Supply for a consideration - Community aid not subject to value added tax - Council Directive (EEC) 77/388, art 11(A)(1)(a) - Council Regulation (EC) 603/95.

The Case

'Subsidies directly linked to the price' for the purposes of art11(A)(1)(a) of the Sixth Council Directive, (EEC)77-388, on the harmonisation of the laws of Member States relating to turnover taxes, included only subsidies that constituted the whole or part of the consideration for a supply of goods or services, and which were paid by a third party to the seller or supplier. It followed that aid paid under Council Regulation(EC)603-95 to undertakings producing dried fodder was not subject to VAT and, accordingly, the government had not failed to fulfil its obligations under the Sixth Directive by failing to apply VAT to that aid.

Practice Areas

If you are a LexisLibrary subscriber you can read more about this case here.

Lexis®Library

  • The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
  • Cases related to this particular case that are related to, or discuss this caseView related cases
  • Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary