22In order for a transaction to be classified as a ‘commercial transaction’ within the meaning of the latter provision, it must therefore satisfy two conditions. First, it must 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 13 January 2022, New Media Development & Hotel Services, C‑327/20, EU:C:2022:23, paragraph 32 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.