X-Beteiligungsgesellschaft (TVA – Paiements successifs)

Provisional text JUDGMENT OF THE COURT (First Chamber)28 October 2021 (*)(Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Articles 63 – Chargeability of VAT – Articles 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Articles 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’)In Case C‑324/20,REQUEST for a preliminary ruling under Article 267 TFEU from the Bundesfinanzhof (Federal Finance Court, Germany), made by decision of 7 May 2020, received at the Court on 22 July 2020, in the proceedings Finanzamt Bv X-Beteiligungsgesellschaft mb H,THE COURT (First Chamber),composed of L. Bay Larsen, Vice-President, acting as President of the First Chamber, J.-C. Bonichot (Rapporteur) and M Safjan, Judge,Advocate General: M. Szpunar,Registrar: A. Calot Escobar,having regard to the written procedure,after considering the observations submitted on behalf of:–        X-Beteiligungsgesellschaft mb H, by O. Pantle, Rechtsanwalt,–        the German Government, by J. Möller and S. Heimerl, acting as Agents,–        the European Commission, by J. Jokubauskaitė and L. Mantl, acting as Agents,after hearing the Opinion of the Advocate General at the sitting on 1 July 2021,gives the following Judgment 1        This request for a preliminary ruling concerns the interpretation of Article 64(1) and Article 90(1) of Council...