Judgment_paragraph 36 · Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Balgaria EOOD (C-549/11)

36It follows that the principle of equal treatment would be disregarded if the application of Article 65 of the VAT Directive contributed to which form was taken by the consideration received by the taxable person. Accordingly, that principle calls for an interpretation of Article 65 to the effect that it applies also when the payment on account is made in kind, once the conditions referred to in paragraph 28 above are met. It is necessary, however, that that value of that payment on account may be expressed in monetary terms. According to settled case-law, the consideration for a supply of services may consist of a supply of goods, and so constitute the taxable amount within the meaning of Article 73 of the VAT Directive, if there is a direct link between the supply of services and the supply of goods and if the value of those goods can be expressed in monetary terms (see, to that effect, Case C-380/99 Bertelsmann [2001] ECR I-5163, paragraph 17 and the case-law cited).