60Finally, the taxation in Austria by the Finanzamt Schwaz was based on the charge for the vehicle leased in Germany by Cookies World, that is the consideration for the use of the vehicle under a leasing contract. As it is clear from paragraph 51 of the present judgment, the leasing of the vehicle in question had already lawfully been subject to VAT in Germany. To tax a supply of services in another Member State when it has already lawfully been subject to VAT in the State of the supplier of the services gives rise to double taxation contrary to the principle of fiscal neutrality inherent in the common system of VAT. The fact that VAT had to be paid by the lessor of the vehicle in Germany while, in Austria, that obligation fell on Cookies World does nothing to change the fact that in reality one and the same economic transaction, that is, the hire of a vehicle under a leasing contract, was taxed twice.
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