Judgment_paragraph 33 · Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira (C-43/19)

33In that regard, the Court has held that a predetermined amount received by an economic operator where a contract for the supply of services with a minimum commitment period is terminated early by its customer, or for a reason attributable to the customer, which corresponds to the sum that the operator would have received for the remainder of that period in the absence of such termination, must be regarded as the remuneration for a supply of services for consideration and subject, as such, to VAT, even though that termination entails the deactivation of the goods and services referred to in that contract before the expiry of the agreed minimum commitment period (see, to that effect, judgments of 22 November 2018, MEO — Serviços de Comunicações e Multimédia, C‑295/17, EU:C:2018:942, paragraphs 12, 45 and 57, and of 3 July 2019, UniCredit Leasing, C‑242/18, EU:C:2019:558, paragraph 70).