21It follows from this that a supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth VAT Directive, and hence is taxable, 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 judgments of 3 March 1994 in Tolsma, C‑16/93, EU:C:1994:80, paragraph 14; 29 October 2009 in Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 44; and 27 October 2011 in GFKL Financial Services, C‑93/10, EU:C:2011:700, paragraph 18).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.