Judgment_paragraph 33 · Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş (C-249/12, C-250/12)

33In accordance with the general rule set out in Article 73 of the VAT Directive, the taxable amount for the supply of goods or services for consideration is 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 (see, inter alia, Case 154/80 Coöperatieve Aardappelenbewaarplaats [1981] ECR 445, paragraph 13, and Joined Cases C‑621/10 and C‑129/11 Balkan and Sea Properties and Provadinvest [2012] ECR, paragraph 43).