TC09596 - [2025] UKFTT 00895 (TC)

The meaning of “consideration”, for VAT purposes, is clear from Staatssecretaris Van Financiën v Cooperatiëve Vereniging Cooperatiëve Aardappelenbewaarplaats GA Case 154/80; [1981] 3 CMLR 337 and Campsa Estaciones de Servicio SA v Administración del Estado Case C-285/10; [2011] STC (‘Campsa’).

In Campsa, the CJEU said this, at [28]:

“According to settled case law …, the taxable amount for the supply of goods or services for consideration is the consideration actually received for them by the taxable person. That consideration is thus the subjective value, that is to say, the value actually received, and not a value estimated according to objective criteria.”