31A supply of services is carried out ‘for consideration’, within the meaning of that provision, only 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 an identifiable service supplied to the recipient. This is the case if there is a direct link between the service supplied and the consideration received (see, to that effect, judgments of 8 March 1988, Apple and Pear Development Council, C‑102/86, EU:C:1988:120, paragraphs 11, 12 and 16; of 22 June 2016, Český rozhlas, C‑11/15, EU:C:2016:470, paragraph 22; and of 22 November 2018, MEO – Serviços de Comunicações e Multimédia, C‑295/17, EU:C:2018:942, paragraph 39).
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