25In that regard, it should be borne in mind, first, that the possibility of classifying a transaction as ‘a transaction for consideration’ within the meaning of Article 2 of the Sixth Directive requires only that there be a direct link between the supply of goods or the provision of services and the consideration actually received by the taxable person. Thus, the fact that the price paid for an economic transaction is higher or lower than the cost price, and, therefore, higher or lower than the open market value, is irrelevant as regards that classification (see, to that effect, Case C-412/03 Hotel Scandic Gåsabäck [2005] ECR I-743, paragraph 22). The same applies to the connection which might exist between the parties to the transaction.
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