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Document 61999CJ0404
Резюме на решението
Резюме на решението
Tax provisions Harmonisation of laws Turnover taxes Common system of value added tax Taxable amount Service charges Included
(Council Directive 77/388, Arts 2(1) and 11A(1)(a))
$$A Member State which authorises, under certain conditions, the exclusion from the taxable amount for the purposes of value added tax of the compulsory price supplements claimed by certain taxable persons by way of remuneration for the service provided (service charges) is in breach of its obligations under Articles 2(1) and 11A(1)(a) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes.
The total sum demanded from the customer, or appearing on the bill presented to him, constitutes in its entirety the consideration for the service supplied to him by the service provider. That consideration, which includes the service charge, is by definition expressed in money.
( see paras 39, 52 and operative part )