European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding, among other things, that art 24(1) of Council Directive (EC) 2006/112 should be interpreted as meaning that the term 'supply of services' included subscription contracts for the supply of consulting services to an undertaking, in particular those of a legal, commercial or financial nature, under which a supplier had agreed to be available to the customer during the term of the contract.