Keywords
Summary

Keywords

++++

TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - SUPPLY OF SERVICES EFFECTED FOR CONSIDERATION - CONCEPT - ACTIVITIES OF A NATIONAL DEVELOPMENT BODY FOR THE FRUIT INDUSTRY FINANCED BY MEANS OF A CHARGE LEVIED ON GROWERS - EXCLUSION

( COUNCIL DIRECTIVE 77/388, ART . 2 ( 1 ) )

Summary

THE EXERCISE BY A BODY GOVERNED BY PUBLIC LAW ENTRUSTED WITH DEVELOPMENT FUNCTIONS IN THE FRUIT-GROWING INDUSTRY OF ACTIVITIES CONCERNED WITH ADVERTISING, PROMOTION AND THE IMPROVEMENT OF PRODUCT QUALITY, AND THE IMPOSITION ON GROWERS OF A MANDATORY CHARGE TO FINANCE THOSE ACTIVITIES DO NOT CONSTITUTE "THE SUPPLY OF ... SERVICES EFFECTED FOR CONSIDERATION" WITHIN THE MEANING OF THE SIXTH DIRECTIVE ( 77/388/EEC ) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES .

THAT CONCEPT PRESUPPOSES THE EXISTENCE OF A DIRECT LINK BETWEEN THE SERVICE PROVIDED AND THE CONSIDERATION RECEIVED, AND NO SUCH LINK EXISTS WHERE THE FUNCTIONS OF THAT BODY RELATE TO THE COMMON INTERESTS OF THE GROWERS, AND THE INDIVIDUAL GROWERS, FROM WHOM THE CHARGES ARE RECOVERABLE REGARDLESS OF WHETHER OR NOT A GIVEN SERVICE CONFERS A BENEFIT ON THEM, RECEIVE ONLY INDIRECTLY THE BENEFITS ACCRUING GENERALLY TO THE INDUSTRY AS A WHOLE .