Judgment_paragraph 37 · Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (C-283/12)

37In that regard, it should be borne in mind, first, that the possibility of classifying a transaction as a transaction for consideration requires only that there be a direct link between the supply of goods or the provision of services and the consideration actually received by the taxable person (see Case C-412/03 Hotel Scandic Gåsabäck [2005] ECR I-743, paragraph 22, and Case C-285/10 Campsa Estaciones de Servicio [2011] ECR I-5059, paragraph 25). Such a direct link is established 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 (see, inter alia, Case C-37/08 RCI Europe [2009] ECR I-7533, paragraph 24, and Case C‑520/10 Lebara [2012] ECR, paragraph 27).