19It follows from the case-law of the Court that a reply in favour of the first approach outlined in the question referred for a preliminary ruling may be given only if there is a direct link between the service rendered and the consideration received, the sums paid constituting genuine consideration for an identifiable service supplied in the context of a legal relationship in which performance is reciprocal (see, to that effect, Case 102/86 Apple and Pear Development Council [1988] ECR 1443, paragraphs 11, 12 and 16; Case C-16/93 Tolsma [1994] ECR 1-743, paragraph 14; Case C-174/00 Kennemer Golf [2002] ECR 1-3293, paragraph 39; and Case C-210/04 FCE Bank [2006] ECR 1-2803, paragraph 34).
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