Court of Justice of the European Union · Judgment

C-43/19Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira

Decided: 2020-06-11
ECLI: ECLI:EU:C:2020:465
CELEX: 62019CJ0043
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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