Judgment_paragraph 32 · Proceedings brought by A Oy (C-410/17)

32Furthermore, it is clear from settled case-law that a supply of goods or services ‘for consideration’ within the meaning of Article 2(1)(a) and (c) of Directive 2006/112 simply requires the existence of a direct link between the supply of goods and services and 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 remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient (see, to that effect, judgment of 26 September 2013, Serebryannay vek, C‑283/12, EU:C:2013:599, paragraph 37 and the case-law cited).