Judgment_paragraph 21 · Keeping Newcastle Warm Limited v Commissioners of Customs and Excise (C-353/00)

21Relying inter alia on the Court's judgments in Coöperatieve Aardappelenbewaarplaats (Case 154/80 [1981] ECR 445) and Tolsma (Case C-16/93 [1994] ECR I -743), the United Kingdom contends that the financial assistance at issue in the main proceedings constitutes consideration within the meaning of Article HA(1)(a) of the Sixth Directive and that that concludes the dispute before the national court. In any event there is a direct link between the subsidy and the services supplied by KNW. The contract between KNW and the householder sets out the nature and cost of the work which KNW will carry out and deducts the amount of financial assistance available to the householder from the amount payable by the householder. But if for some reason the financial assistance is not forthcoming, the householder is obliged to pay KNW for the whole of the work.