rhtb: projekt gmbh v Parkring 14-16 Immobilienverwaltung GmbH (C-622/23)

Judgment of 28 Nov 2024

law://eu/cjeu/2023/c-622-23/para_16@2026-11-15

16According to the case-law of the Court, a supply of services is carried out ‘for consideration’, within the meaning of that provision, 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 actual consideration for an identifiable service supplied to the recipient. That is the case if there is a direct link between the service supplied and the consideration received (judgment of 11 June 2020, Vodafone Portugal, C‑43/19, EU:C:2020:465, paragraph 31 and the case-law cited).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-622/23 · ECLI:EU:C:2024:994
Decided: 28 Nov 2024
Procedure: Preliminary reference · referred by the Oberster Gerichtshof (Supreme Court, Austria)
Applicant: rhtb: projekt gmbh
Defendant: Parkring 14-16 Immobilienverwaltung GmbH
Rapporteur: F. Biltgen
Advocate General: J. Kokott
Bench: 3 judges
F. Biltgen, M.L. Arastey Sahún, J. Passer
Language: German
Official: CURIA · EUR-Lex 62023CJ0622

Topics

Value added tax

History · 1 version

28 Nov 2024Reading

Connections

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Interprets 1: Council Directive 2006/112/EC
Cited by 1: Proceedings brought by A Oy (C-232/24)2 provisions
Cites 3: Council Directive 2006/112/EC; Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (C-277/05); Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira (C-43/19)2 provisions