Judgment_paragraph 8 · H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (C-38/93)

8In its judgment in Case C-126/88 Boots v Commissioners of Customs and Excise [1990] ECR I-1235, at paragraph 19, the Court held that that latter provision is merely an application of the rule laid down in Article 11 A(1)(a) of the Sixth Directive, as interpreted, in particular, in the judgment in Case 230/87 Naturally Yours Cosmetics v Commissioners of Customs and Excise [1988] ECR 6365, at paragraph 16, according to which the taxable amount is the consideration actually received.