“… of a direct link between the service provided and the consideration received” (Case 102/86 Apple & Pear Development Council v Customs and Excise Commissioners [1988] STC 221, at paragraph 12 of the…”
“…toms Commissioners [2010] STC 2651, at paragraph 51 of the judgment; see also Case 102/86 Apple and Pear Development Council v Customs and Excise Commissioners [1988] STC 221, at paragraph 12 of the judgment);…”
“…the judgment of the Court of Justice of the European Union (“CJEU”); see also Case 102/86 Apple and Pear Development Council v Customs and Excise Commissioners [1988] STC 221, at paragraph 12 of the judgment);…”
“…ation actually received by the taxable person” (reference being made to Scandic and Apple and Pear Development Council v Customs and Excise Comrs (Case 102/86) [1988] STC 221). It followed that the fact that approximately one-third of the parents made a payment permitted the inference that the transport service was provided for cons…”