47It also follows from the Court's case-law that a supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Directive, and is therefore taxable, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient (see, inter alia, Case C-16/93 Tolsma [1994] ECR I-743, paragraph 14, and Case C-2/95 SDC [1997] ECR I-3017, paragraph 45).
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