17As the Advocate General observed at points 16 and 17 of her Opinion, in order for such items to fall within the scope of the basis of assessment, even though they do not represent any added value and do not constitute the financial consideration for the supply of the goods, they must be directly linked to that supply (see to that effect Case 230/87 Naturally Yours Cosmetics [1988] ECR 6365, paragraphs 11 and 12; Case C-33/93 Empire Stores [1994] ECR I-2329, paragraph 12; and Case C-380/99 Bertelsmann [2001] ECR I-5163, paragraphs 17 and 18).
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