32In this context, the Court has held that a supply of goods is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Directive and Article 2(1)(a) of Directive 2006/112, and hence is taxable, only if there is a legal relationship between the supplier of the goods and the recipient pursuant to which there is reciprocal performance, the remuneration received by the supplier of the goods constituting the value actually given in return for the goods supplied to the recipient (see, inter alia, with regard to supplies of services, Tolsma, paragraph 14, and GFKL Financial Services, paragraph 18).
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