Judgment_paragraph 58 · Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira (C-605/20)

58Under Article 24 of Directive 2006/112, any transaction which does not constitute a supply of goods is a supply of services. In order to determine the proper classification of the transaction at issue, all the circumstances in which that transaction takes place must be taken into account (judgment of 17 January 2013, BGŻ Leasing, C‑224/11, EU:C:2013:15, paragraph 32). In that context, it has been held that the relevant contractual terms constitute a factor to be taken into consideration when the supplier and the recipient in a ‘supply of services’ transaction within the meaning of that directive have to be identified (judgment of 2 May 2019, Budimex, C‑224/18, EU:C:2019:347, paragraph 28 and the case-law cited).

Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira (C-605/20)

Key facts

History · 1 version

Connections