CELEX:62020CJ0324: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#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’.#Case C-324/20.

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