With sentence no. 32598 of 4 November 2022, the Supreme Court deals again with the concept of supply of services “for consideration” and the definition of “taxable amount” for VAT purposes.

In order to classify a supply of services as a transaction for consideration, it is sufficient that there is a direct link between that supply and consideration, in the context of a synallagmatic relationship and, in that context, even a supply consisting in “not doing something” may be included in the taxable amount where there is a link of interdependence between the supplies.

Because of these principles, when (as in the case examined by the Court) the transferor buys back from his transferee the machinery for which he had not collected the entire agreed consideration, the taxable amount for VAT purposes must include both the price specifically agreed for the repurchase and the credit to which the transferor waives, since the latter is equivalent to an obligation to “not doing something” (i.e. an obligation to refrain from an act).