Judgment_paragraph 51 · Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd and Baxi Group Ltd (C-53/09, C-55/09)

51In that regard, it follows from the case-law that a supply of goods or services ‘for consideration’, within the meaning of Article 2.1 of the Sixth Directive, presupposes the existence of a direct link between the goods or service provided and the consideration received (see, inter alia, in relation to supplies of services, Case 102/86 Apple and Pear Development Council [1988] ECR 1443, paragraph 12).

Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd and Baxi Group Ltd (C-53/09, C-55/09)

Key facts

History · 1 version

Connections