Keywords
Summary

Keywords

TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - PROVISION OF SERVICES - BASIS OF ASSESSMENT - CONSIDERATION , DIRECTLY LINKED TO THE SERVICE , CAPABLE OF BEING EXPRESSED IN MONEY AND HAVING A SUBJECTIVE VALUE

( COUNCIL DIRECTIVE 67/228 , ARTS 2 AND 8 ( A ): ANNEX A , POINT 13 )

Summary

A PROVISION OF SERVICES IS TAXABLE WITHIN THE MEANING OF THE SECOND DIRECTIVE ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES , WHEN THE SERVICE , IN THE TERMS OF ART . 2 OF THAT INSTRUMENT , IS PROVIDED AGAINST PAYMENT AND THE BASIS OF ASSESSMENT FOR SUCH A SERVICE CONSISTS , IN THE TERMS OF ARTICLE 8 ( A ) AS AMPLIFIED BY POINT 13 OF ANNEX A , OF EVERYTHING RECEIVED IN RETURN FOR THE PROVISION OF THE SERVICE . THERE MUST THEREFORE BE A DIRECT LINK BETWEEN THE SERVICE PROVIDED AND THE CONSIDERATION RECEIVED . SUCH CONSIDERATION MUST BE CAPABLE OF BEING EXPRESSED IN MONEY AND HAVE A SUBJECTIVE VALUE SINCE THE BASIS OF ASSESSMENT FOR THE PROVISION OF SERVICES IS THE CONSIDERATION ACTUALLY RECEIVED AND NOT A VALUE ASSESSED ACCORDING TO OBJECTIVE CRITERIA .

THEREFORE THERE CAN BE NO QUESTION OF ANY CONSIDERATION WITHIN THE MEANING OF ARTICLE 8 ( A ) OF THE DIRECTIVE IN THE CASE OF A COOPERATIVE ASSOCIATION RUNNING A WAREHOUSE FOR THE STORAGE OF GOODS WHICH DOES NOT IMPOSE ANY STORAGE CHARGE ON ITS MEMBERS FOR THE SERVICE PROVIDED .