Judgment of the Court of Justice (Ninth Chamber) 11/06/2020.#Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling – Value Added Tax – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Provision of services for consideration – Compensation to be paid if customers do not comply with the contract minimum period of validity – Classification.#Case C-43/19.

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Official record CELEX 62019CJ0043_SUM from European Union at Court of Justice of the European Union. Dated 11 June 2020. Status: decided.

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• Arrêt de la Cour (neuvième chambre) du 11 juin 2020.#Vodafone Portugal – Comunicações Pessoais SA contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Champ d’application – Opérations imposables – Prestation de services effectuée à titre onéreux – Indemnité versée en cas de non-respect par les clients de la période minimale d’engagement contractuel – Qualification.#Affaire C-43/19.

  judgment · FR · 11 June 2020

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• Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 11.6.2020.#Vodafone Portugal – Comunicações Pessoais, SA vastaan Autoridade Tributária e Aduaneira.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 2 artiklan 1 kohdan c alakohta – Soveltamisala – Verolliset liiketoimet – Vastikkeellinen palvelujen suoritus – Korvaus, joka on maksettava, jos asiakkaat eivät noudata sopimuksen mukaista vähimmäisvoimassaoloaikaa – Luokitteleminen.#Asia C-43/19.

  judgment · FI · 11 June 2020

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