Judgment_paragraph 44 · Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Balgaria EOOD (C-549/11)

44It is settled case-law that the taxable amount for the supply of goods or services effected for consideration is represented by the consideration actually received for them by the taxable person. That consideration is thus the subjective value, that is to say, the value actually received, and not a value estimated according to objective criteria. In addition, that consideration must be capable of being expressed in monetary terms (see, to that effect, Case C-40/09 Astra Zeneca UK [2010] ECR I-7505, paragraph 28 and the case-law cited).