Judgment_paragraph 18 · Finanzamt Essen-NordOst v GFKL Financial Services AG (C-93/10)

18In that context, a supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Directive, and is thus liable to tax, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient (MKG-Kraftfahrzeuge-Factoring, paragraph 47).

Finanzamt Essen-NordOst v GFKL Financial Services AG (C-93/10)

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