Judgment_paragraph 36 · Finanzamt B v X-Beteiligungsgesellschaft mbH (C-324/20)

36It follows from the combined application of those two provisions that, in respect of the supply of services giving rise to successive payments, the chargeable event for VAT occurs and VAT becomes chargeable on expiry of the periods to which those payments relate (judgment of 29 November 2018, baumgarten sports & more, C‑548/17, EU:C:2018:970, paragraph 28 and the case-law cited).

Finanzamt B v X-Beteiligungsgesellschaft mbH (C-324/20)

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