26Second, under the terms of Articles 5(6) and (7) and 6(2) and (3) of the Sixth Directive, which treat certain transactions for which no consideration is actually received by the taxable person as transactions effected for consideration, there is no reason to apply the rules determining the taxable amount laid down in Article 11A(1)(b), (c) and (d) of the Sixth Directive except to transactions effected free of charge (see, to that effect, Hotel Scandic Gåsabäck, paragraph 24).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.