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European Union
Commission of the European Communities v Federal Republic of Germany (C-144/02)
Judgment
Substance
Findings of the Court
27

Commission of the European Communities v Federal Republic of Germany (C-144/02)

Judgment of 15 Jul 2004law://eu/cjeu/2002/c-144-02/para_27@2026-11-11

27In accordance with its terms, that provision applies where the subsidy is directly linked to the price of the transaction in question.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-144/02 · ECLI:EU:C:2004:444
Decided: 15 Jul 2004
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: Federal Republic of Germany
Rapporteur: C. Gulmann
Advocate General: L.A. Geelhoed
Bench: 4 judges
C. Gulmann, J.-P. Puissochet, J.N. Cunha Rodrigues, N. Colneric
Language: German
Official: CURIA · EUR-Lex 62002CJ0144

Topics

Value added tax

History · 1 version

15 Jul 2004Reading

Connections

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Cited by 1: C GmbH & Co. KG and C-eG v Finanzamt Z (C-573/18, C-574/18)2 provisions
Cites 3: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Office des produits wallons ASBL v Belgian State (C-184/00); Council Regulation (EC) No 603/95 of 21 February 1995 on the common organization of the market in dried fodder