C-603/24Stellantis Portugal SA v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to which there is reciprocal performance.

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