69In that regard, the Court has held that classification as a ‘transaction for consideration’ requires only that there be a direct link between the supply of goods or the provision of services 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 remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient (judgment of 10 January 2019, A, C‑410/17, EU:C:2019:12, paragraph 31).
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