Judgment_paragraph 35 · Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira (C-43/19)

35First, it must be found that, in the circumstances set out in the preceding paragraph, the consideration for the amount paid by the customer to Vodafone is constituted by the customer’s right to benefit from the fulfilment, by Vodafone, of the obligations under the services contract, even if the customer does not wish to avail himself or herself or cannot avail himself or herself of that right for a reason attributable to him or her (see, by analogy, judgment of 22 November 2018, MEO — Serviços de Comunicações e Multimédia, C‑295/17, EU:C:2018:942, paragraph 45).