Judgment_paragraph 39 · Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (C-283/12)

39Thirdly, barter contracts, under which the consideration is by definition in kind, and transactions for which the consideration is in money are, economically and commercially speaking, two identical situations (see, to that effect, Case C-330/95 Goldsmiths [1997] ECR I-3801, paragraphs 23 to 25, and Case C‑549/11 Orfey [2012] ECR, paragraph 35).