Judgment_paragraph 35 · Asparuhovo Lake Investment Company OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-463/14)

35In that regard, it must be recalled that, according to the Court’s case-law, the basis of assessment for a supply of services is everything which makes up the consideration for the service and that a supply of services is therefore taxable only if there is a direct link between the service supplied and the consideration received. Consequently, a service is taxable only if a legal relationship exists 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, to that effect, judgments in Tolsma, C‑16/93, EU:C:1994:80, paragraphs 13 and 14, and Kennemer Golf, C‑174/00, EU:C:2002:200, paragraph 39).