Opinion of the Advocate General — ECLI:EU:C:2001:362
Date: 2001-06-27
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Basis of assessment — Supply of goods and services — Subsidies 
directly linked to the price of those operations — Meaning 
(Council Directive 77/388, Art. 11A(1)(a)) 
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SUMMARY — CASE C-184/00 
For the purposes of Article 11A(1)(a) of the 
Sixth Directive 77/388 on the harmonisa­
tion of the laws of the Member States 
relating to turnover taxes, 'subsidies 
directly linked to the price' must be inter­
preted as covering only subsidies which 
constitute the whole or part of the con­
sideration for a supply of goods or services 
and which are paid by a third party to the 
seller or supplier. It is for the national court 
to determine, on the basis of the facts 
before it, whether or not the subsidy 
constitutes such consideration. 
(see para 18 and operative part) 
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