Judgment_paragraph 11 · Apple and Pear Development Council v Commissioners of Customs and Excise (102/86)

11It should be noted that, in its judgment of 5 February 1981 (Case 154/80 Staatssecretaris van Financiën v Coöperatieve Aardappelenbewaarplaats [1981] ECR 445) the Court ruled that, for the provision of services to be taxable within the meaning of the Second Directive, there must be a direct link between the service provided and the consideration received.

Apple and Pear Development Council v Commissioners of Customs and Excise (102/86)

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