TP v Administration de l'enregistrement, des domaines et de la TVA (C-288/22)

Judgment of 21 Dec 2023

law://eu/cjeu/2022/c-288-22/para_36@2026-11-15

36Furthermore, the direct link between the supply of services and the consideration is broken when the remuneration is awarded in a voluntary and uncertain way so that its amount is practically impossible to determine (see, to that effect, judgment of 3 March 1994, Tolsma, C‑16/93, EU:C:1994:80, paragraph 19) or where its amount is difficult to quantify or the circumstances relating to its calculation are uncertain (see, to that effect, judgment of 10 November 2016, Baštová, C‑432/15, EU:C:2016:855, paragraph 35).

TP v Administration de l'enregistrement, des domaines et de la TVA (C-288/22)

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