31It should be observed that, pursuant to Article 1(2) of Directive 2011/7, that directive applies to all payments made as remuneration for ‘commercial transactions’, and that that expression is defined in Article 2(1) of Directive 2011/7 as meaning ‘transactions between undertakings or between undertakings and public authorities which lead to the delivery of goods or the provision of services for remuneration’. The latter provision must be read in the light of recitals 8 and 9 of that directive, from which it is clear that the directive covers all payments made as remuneration for commercial transactions, including those between private undertakings, but excluding transactions with consumers and other types of payment (judgment of 9 July 2020, RL (Directive on late payment), C‑199/19, EU:C:2020:548, paragraph 22 and the case-law cited).
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