23Moreover, it is clear from the Court’s case-law that, within the framework of the VAT system, taxable transactions presuppose the existence of a transaction between the parties in which a price or consideration is stipulated (judgment of 29 October 2009, Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 43) and that a supply of services is effected ‘for consideration’ within the meaning of Article 2 of the Sixth Directive only if there is a direct link between the service provided and the consideration received (judgment of 29 October 2009, Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 45).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.