37In this connection, the Court has stated that, in order for taxes, duties, levies and charges to be included in the taxable amount for VAT, even though they do not represent any added value and do not constitute the financial consideration for the supply of services, they must have a direct link with that supply (see, to that effect, judgment of 20 May 2010 in Case C‑228/09 Commission v Poland, paragraph 30, and Lidl & Companhia, paragraph 33).
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