29Under point (a) of the first paragraph of Article 78 of the VAT Directive, taxes, excluding the VAT itself, are to be included in the taxable amount. The Court has held previously that, in order for taxes 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 goods or services, they must have a direct link with that supply and the question whether the chargeable event for the tax coincides with that for VAT is a decisive factor for the purposes of establishing the existence of such a direct link (see, to that effect, judgments in De Danske Bilimportører, C‑98/05, EU:C:2006:363, paragraph 17; Commission v Poland, C‑228/09, EU:C:2010:295, paragraph 30; Commission v Austria, C‑433/09, EU:C:2010:817, paragraph 34; and TVI, C‑618/11, C‑637/11 and C‑659/11, EU:C:2013:789, paragraphs 37 and 39).
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