34In that regard, it must be noted that, in that judgment, relating to a case on the taxability of a ‘lump sum’ paid by a national sickness insurance fund to care homes for older people for the provision of care services to their residents, the Court held that a direct link existed between the supply of services provided by those establishments to their residents and the consideration received, namely the ‘lump sum’, so that such a lump sum payment constituted consideration for the supply of care services effected for consideration by one of those establishments to its residents and, as a result, falls within the scope of VAT.
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