22In that context, the Court has repeatedly held that the notion of the ‘supply of services effected for consideration’, within the meaning of Article 2(1), requires the existence of a direct link between the service provided and the consideration received (see judgments of 5 February 1981 in Coöperatieve Aardappelenbewaarplaats, 154/80, EU:C:1981:38, paragraph 12; 8 March 1988 in Apple and Pear Development Council, 102/86, EU:C:1988:120, paragraph 12; 3 March 1994 in Tolsma, C‑16/93, EU:C:1994:80, paragraph 13; 29 October 2009 in Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 45; and 27 October 2011 in GFKL Financial Services, C‑93/10, EU:C:2011:700, paragraph 19).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.