Judgment_paragraph 38 · Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (C-283/12)

38Secondly, the consideration for a supply of goods may consist of a supply of services, and so constitute the taxable amount within the meaning of Article 73 of the VAT Directive, provided, however, that there is a direct link between the supply of goods and the supply of services and that the value of those services can be expressed in monetary terms (Case C-380/99 Bertelsmann [2001] ECR I-5163, paragraph 17 and the case-law cited). The same is true if a supply of services is performed in exchange for another supply of services, as long as the same conditions are satisfied.