32Article 2(1) of Directive 2011/7 thus lays down two conditions which must be met in order for a transaction to be characterised as a ‘commercial transaction’ within the meaning of that provision, and thus to come within the scope of that directive as defined in Article 1(2) thereof. The transaction must, first, be carried out either between undertakings or between undertakings and public authorities. Second, it must lead to the delivery of goods or the provision of services for remuneration (judgment of 9 July 2020, RL (Directive on late payment), C‑199/19, EU:C:2020:548, paragraph 24).
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