ECJ C-605/20: Service for consideration also applies when compensation consists of debit notes

The EU Court of Justice has ruled that the acts performed by SWEP constitute a service for consideration. It is immaterial that the compensation for the actual equivalent value of those services consists of debit notes.

Source Taxlive.nl

See also ECJ C-605/20 (Suzlon Wind Energy Portugal) – Judgment – Recharge of the cost related to Services rendered under warranty constitute a taxable transaction