44In addition, the use in that last provision of the terms ‘which lead to’, in order to describe the link that must exist between, on the one hand, the ‘transaction’ and, on the other, the ‘delivery of goods’ or the ‘provision of services’ shows that a transaction which does not have as its object the delivery of goods or the provision of services may nevertheless be covered by the concept of ‘commercial transactions’ within the meaning of that provision, where such a transaction actually gives rise to such a delivery of goods or provision of services.