30By providing that the taxable amount for VAT encompasses, in the cases specified by it, subsidies paid to taxable persons, Article 11A(1)(a) of the Sixth Directive is intended to subject the full value of goods or services to VAT and hence to prevent payment of a subsidy entailing a lower return from the tax (judgment of 15 July 2004, Commission v Germany, C‑144/02, EU:C:2004:444, paragraph 26).
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