Judgment_paragraph 40 · Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira (C-43/19)

40It must, therefore, be held that, from the perspective of economic reality, which constitutes a fundamental criterion for the application of the common system of VAT, the amount due upon the early termination of the contract seeks to guarantee the operator a minimum contractual remuneration for the service provided (see, to that effect, judgment of 22 November 2018, MEO — Serviços de Comunicações e Multimédia, C‑295/17, EU:C:2018:942, paragraph 61).