Judgment_paragraph 42 · Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira (C-581/19)

42The second criterion, which in fact constitutes evidence of the first, is that account should be taken of the respective value of each of the benefits making up the economic transaction, one being minimal or even marginal in relation to the other (see, to that effect, judgment of 22 October 1998, Madgett and Baldwin, C‑308/96 and C‑94/97, EU:C:1998:496, paragraph 24).