29With a view to answering that question, it must be borne in mind, firstly, that, in accordance with Article 2 of the Sixth Directive, which defines the scope of VAT, ‘the supply of … services effected for consideration’ is subject to VAT and that, in accordance with the Court’s settled case-law, a supply of services is effected ‘for consideration’, within the meaning of Article 2(1) of the Sixth Directive, only 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-16/93 Tolsma EU:C:1994:80, paragraph 14; Case C‑174/00 Kennemer Golf EU:C:2002:200, paragraph 39; and Case C‑37/08 RCI Europe EU:C:2009:507, paragraph 24).
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