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Case C-324/20: Judgment of the Court (First Chamber) of 28 October 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v X-Beteiligungsgesellschaft mbH (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Supply of services — Articles 63 — Chargeability of VAT — Articles 64(1) — Concept of ‘supplies which give rise to successive payments’ — One-time supply remunerated by means of payment in instalments — Articles 90(1) — Reduction of the taxable amount — Concept of ‘non-payment of the price’)
ECLI:EU:UNKNOWN:62020CA0324
62020CA0324
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Official Journal of the European Union
C 2/9
(Case C-324/20) (*)
(Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Supply of services - Articles 63 - Chargeability of VAT - Articles 64(1) - Concept of ‘supplies which give rise to successive payments’ - One-time supply remunerated by means of payment in instalments - Articles 90(1) - Reduction of the taxable amount - Concept of ‘non-payment of the price’)
(2022/C 2/12)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant: Finanzamt B
Respondent: X-Beteiligungsgesellschaft mbH
Operative part of the judgment
1.Article 64(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a service supplied on a single occasion remunerated by way of instalment payments does not fall within the scope of that provision.
2.Article 90(1) of Directive 2006/112 must be interpreted as meaning that, in the case of an agreement on payment in instalments, the fact that an instalment of the remuneration has not been paid before its term cannot be regarded as non-payment of the price, within the meaning of that provision, and, as a result, cannot lead to a reduction of the taxable amount.
*
(*) Language of the case: German.