UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociatia culturala „Suflet de Român“ (C-501/19)

Judgment of 21 Jan 2021

law://eu/cjeu/2019/c-501-19/para_31@2026-11-13

31In accordance with settled case-law, a supply of services is made for consideration, within the meaning of the VAT Directive, and hence is taxable, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient. That is the case if there is a direct link between the service supplied and the consideration received, the sums paid constituting actual consideration for an identifiable service supplied in the context of a legal relationship pursuant to which there is reciprocal performance (see, inter alia, judgments of 18 January 2017, SAWP, C‑37/16, EU:C:2017:22, paragraphs 25 and 26, and of 11 June 2020, Vodafone Portugal, C‑43/19, EU:C:2020:465, paragraph 31 and the case-law cited).

UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociatia culturala „Suflet de Român“ (C-501/19)

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