EQ v Administration de l'Enregistrement, des Domaines et de la TVA (C-846/19)

Judgment of 15 Apr 2021

law://eu/cjeu/2019/c-846-19/para_36@2026-11-13

36In that regard, according to settled case-law, the possibility of classifying a supply of services as a transaction for consideration requires only that there be a direct link between that supply 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 actual consideration for the service supplied to the recipient (judgments of 29 October 2015, Saudaçor, C‑174/14, EU:C:2015:733, paragraph 32).

EQ v Administration de l'Enregistrement, des Domaines et de la TVA (C-846/19)

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