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Opinion of Mr Advocate General Warner delivered on 18 December 1980. # Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA". # Reference for a preliminary ruling: Hoge Raad - Netherlands. # VAT - Provision of services. # Case 154/80.
ECLI:EU:C:1980:309
61980CC0154
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My Lords,
My own view is that this is a very simple case and I need not take time to consider my opinion.
I entirely agree with the Commission's conclusion. The crux in my opinion is that there is nothing here that can be described as a “payment” within the meaning of Article 2 (a) of the Directive, nothing that can be described as “consideration” within the meaning of Article 8 — consideration for the service provided for the members of the association — and nothing that can be described as “received” by the association within the meaning of point 13 of Annex A. Certainly the reduction in the value of their shares suffered by the members cannot be so described. One cannot in my opinion escape from the fact that there is no payment by the members and no receipt by the association. To cover such a case as this, one would need a specific provision deeming there to be consideration where there is not.