32In that regard, it should be noted that the possibility of classifying a supply of services as a ‘transaction for consideration’, which, as a general rule, is subject to VAT under Article 2(1)(c) of Directive 2006/112, requires only that there be a direct link between that supply and the consideration actually received by the taxable person. Such a direct link is established if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the payment received by the provider of the service constituting the value actually given in return for the service supplied to the recipient (judgments of 29 October 2015, Saudaçor, C‑174/14, EU:C:2015:733, paragraph 32, and of 2 June 2016, Lajvér, C‑263/15, EU:C:2016:392, paragraph 26).
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