43With regard to the consideration for the relevant transaction, it follows from the settled case-law of the Court that the fact that a supply of goods is made ‘for consideration’, within the meaning of Article 2(1)(a) of the VAT Directive, presupposes the existence of a direct link between the goods supplied and the consideration received (see, to that effect, judgment of 7 October 2010, Loyalty Management UK and Baxi Group, C‑53/09 and C‑55/09, EU:C:2010:590, paragraph 51 and the case-law cited). Such a direct link exists only if there is a legal relationship between the supplier and the purchaser entailing reciprocal performance, the price received by the supplier constituting the value actually given in return for the goods supplied (see, to that effect, judgment of 11 May 2017, Posnania Investment, C‑36/16, EU:C:2017:361, paragraph 31 and the case-law cited). Further, that consideration must have a subjective value that is actually received and is capable of being expressed in monetary terms (see, to that effect, judgments of 19 December 2012, Orfey, C‑549/11, EU:C:2012:832, paragraphs 44 and 45 and the case-law cited, and of 7 November 2013, Tulică and Plavoşin, C‑249/12 and C‑250/12, EU:C:2013:722, paragraph 33 and the case-law cited).
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