Consideration EU VAT case law

3 cases of the Court of Justice and the General Court of the European Union on this point of VAT law, from 2024 to 2026.

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Provisions these cases interpret most

Article 73 of Directive 2006/112/EC Supply of goods or services · 3 of these cases
Article 2 of Directive 2006/112/EC Subject matter and scope · 1 of these cases
Article 24 of Directive 2006/112/EC Supply of services · 1 of these cases
Article 25 of Directive 2006/112/EC Supply of services · 1 of these cases
Article 78 of Directive 2006/112/EC Supply of goods or services · 1 of these cases

The 3 cases, most recent first

Under each case, what the Court decided, from its summary. The summaries are AI-generated and are not official documents: open the case for the Court’s own text.

T-643/24 Credidam

Judgment · 11 February 2026 · Romania

Unlicensed communication to the public and the triple tariff surcharge

The General Court (Preliminary Ruling Chamber) held there is a taxable supply for consideration. Neither the absence of a licence, nor the rightholders' inability to object, nor the statutory origin of the remuneration, nor collection through a management organisation breaks the direct link. VAT applies to the entire sum due, including the element exceeding the notional licence fee, because that surcharge flows directly from the statutory framework governing unlicensed communication. Verification of the facts, including whether communication occurred, is for the referring court. For collecting societies and users of protected content, a statutory surcharge for unlicensed use is taxable consideration and not VAT-free damages, wherever the uplift is fixed by the same legal framework that governs the licensed use. Relevant to hotels, bars, broadcasters and other commercial users facing retrospective claims.

C-615/23 Dyrektor Krajowej Informacji Skarbowej (Services de transport public)

Judgment · 8 May 2025 · Poland

Public transport compensation and the taxable amount

The Court held that such compensation is not included in the taxable amount. It is not paid so that the operator supplies a service to a particular recipient, and fares are not fixed so as to fall in proportion to it. The fact that fares would otherwise be higher is not enough. The Le Rayon d'Or line is distinguished. Here the beneficiaries are all potential passengers, and the compensation ignores the identity and number of users, depending instead on vehicle-kilometres offered. Useful for public transport operators and their advisers across the EU where authorities fund public service obligations under Regulation 1370/2007.

C-241/23 P

Judgment · 8 May 2024 · Poland

Taxable amount of an in-kind property contribution in exchange for shares

The taxable amount is determined by reference to the issue value of the shares where the companies agreed that this was the consideration. The consideration is the subjective value actually agreed and received, not an objective one, and the fact that the issue value was fixed by reference to market valuations of the property does not change that. The referring court may still check that the agreed value reflects economic and commercial reality and is not abusive. Article 80 applies only in its exhaustive listed cases. Relevant to any share-for-asset capital contribution, common in property and group restructurings.