Judgment_paragraph 45 · MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira (C-295/17)

45In those circumstances, it must be held that the consideration for the amount paid by the customer to MEO is constituted by the customer’s right to benefit from the fulfilment, by MEO, of the obligations under the services contract, even if the customer does not wish to avail himself or cannot avail himself of that right for a reason attributable to him. In the present case, MEO enables the customer to benefit from the service within the meaning of the case-law cited in paragraph 40 of this judgment and the cessation of that service is not imputable to it.