MAN (97/786)

No. 15,859

Decision given 17 December 1998.

Consideration – Home Energy Efficient Schemes – Grants paid to network installer under scheme for energy advice – Whether ‘subsidies directly linked to the price of … supplies’ and part of taxable amount – If not, whether nonetheless part of taxable amount as being consideration for supplies – Directive 77/388, the sixth VAT directive, art. 11(A)(1)(a).

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