34In that regard, according to the case-law of the Court, a provision of services is taxable only if there exists between the service provider and the recipient a legal relationship in which there is a reciprocal performance (see Case C-16/93 Tolsma [1994] ECR I-743, paragraph 14, and Case C-174/00 Kennemer Golf [2002] ECR I-3293, paragraph 39).
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