Judgment_paragraph 13 · R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden (C-16/93)

13In its judgments in Case 154/80 Coöperatieve Aardappelenbewaarplaats [1981] ECR 445, paragraph 12, and Case 230/87 Naturally Yours Cosmetics [1988] ECR 6365, paragraph 11, the Court stated on this point that the basis of assessment for a provision of services is everything which makes up the consideration for the service and that a provision of services is therefore taxable only if there is a direct link between the service provided and the consideration received (see also the judgment in Case 102/86 Apple and Pear Development Council v Commissioners of Customs and Excise [1988] ECR 1443, paragraphs 11 and 12).

R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden (C-16/93)

Key facts

History · 1 version

Connections