Judgment_paragraph 45 · Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV) (C-263/15)

45It should be noted that the fact that the price paid for an economic transaction is higher or lower than the cost price, and, therefore, higher or lower than the open market value, is irrelevant for the purpose of establishing whether it was a transaction effected for consideration (see, to that effect, judgments of 20 January 2005 in Hotel Scandic Gåsabäck, C‑412/03, EU:C:2005:47, paragraph 22; 9 June 2011 in Campsa Estaciones de Servicio, C‑285/10, EU:C:2011:381, paragraph 25; and 27 March 2014 in Le Rayon d’Or, C‑151/13, EU:C:2014:185, paragraphs 36 and 37).