25Accordingly, when, as in the case in the main proceedings, the registration duty has been paid by the dealer on account of a contractual obligation to supply to the purchaser a vehicle which is registered in the purchaser's name, the invoicing of that duty to the purchaser must be held to correspond to a repayment for expenses paid out by the dealer in the name and for the account of that purchaser and not to consideration for the goods supplied. Such a duty can therefore be regarded only as an element in the dealer's books which constitutes a suspense account within the meaning of Article 11(A)(3)(c) of the Sixth Directive.
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