22Thirdly, the Finanzgericht Hamburg expresses doubts regarding the interpretation of paragraph 24 of the judgment in Joined Cases C-338/97, C-344/97 and C-390/97 Pelzl and Others [1999] ECR I-3319 and paragraphs 28, 31, 34 and 37 of the judgment in Case C-475/03 Banca popolare di Cremona [2006] ECR I-9373, according to which it is a characteristic of VAT that it can be passed on to the final consumer. It is not clear from those judgments whether the possibility of passing on VAT is simply a typical characteristic of VAT or whether it is a precondition for charging VAT. If prices are subject to restrictions, as in the case before the referring court, a trader cannot increase the price of the supply of services and pass the VAT on to the consumer if, by its calculations, it has already reached the upper end of the maximum price range permitted.
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