24As regards the substance, it must first of all be pointed out that, under the VAT Directive, as under the Sixth Directive, the scope of VAT is very wide in that Article 2 of the former, which concerns taxable transactions, refers not only to the importation of goods but also to the supply of goods or services for consideration within the territory of the country by a taxable person acting as such (see Case C-86/09 Future Health Technologies [2010] ECR I-5215, paragraph 25 and the case-law cited).
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