28Regarding more specifically the condition that there must be a payment of rent, without calling into question the case-law to the effect that the concept of ‘supply of goods … effected for consideration’ within the meaning of Article 2(1) of the Sixth Directive requires the existence of a direct link between the service provided and the consideration received (see, inter alia, Case C-40/09 Astra Zeneca UK [2010] ECR I-7505, paragraph 27), it should be observed that the absence of rent being paid cannot be compensated for by the fact that, for income tax purposes, that private use of immovable property forming part of the assets of the business is viewed as constituting a benefit in kind and therefore, in some way, as part of the remuneration which the beneficiary has given up by way of consideration for having the immovable property in question being made available to him.
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