19It should be noted at the outset that the Sixth Directive and Directive 2006/112 establish a common system of VAT based, inter alia, on a uniform definition of taxable transactions (see Joined Cases C-354/03, C-355/03 and C-484/03 Optigen and Others [2006] ECR I-483, paragraph 36; Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 48; and Case C‑653/11 Newey [2013] ECR, paragraph 39).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.