Opinion of the Advocate General — ECLI:EU:C:2002:76
Date: 2002-02-05
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Taxable amount — Supply of services — Payment made as a 
subsidy that is part of the consideration to an economic operator in connection with a 
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SUMMARY — CASE C-353/00 
service provided to certain categories of beneficiaries — Payment — Inclusion in the 
taxable amount 
(Council Directive 77/388, Art. 11A(1)(a)) 
Article 11A(1)(a) of the Sixth Directive 
77/388 on the harmonisation of the laws 
of the Member States relating to turnover 
taxes is to be interpreted as meaning that a 
sum paid in the context of a subsidy scheme 
by a public authority to an economic 
operator in connection with the service of 
energy advice supplied by the latter to 
certain categories of householders consti­
tutes part of the consideration for the 
supply of services and forms part of the 
taxable amount in respect of that supply for 
the purposes of value added tax. 
(see para 28, operative part) 
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