25It should be noted at the outset that Article 26(1) of the VAT Directive treats certain transactions for which no consideration is actually received by the taxable person as a supply of services for consideration. The purpose of that provision is to ensure equal treatment as between a taxable person who applies goods or services for his or her own private use or for that of his or her staff, on the one hand, and a final consumer who acquires goods or services of the same type, on the other. In pursuit of that objective, Article 26(1)(a) of that directive prevents a taxable person who has been able to deduct VAT on the purchase of goods used for his or her business from escaping payment of that tax when he or she applies those goods from his or her business for his or her own private use or that of his or her staff and from thereby enjoying advantages to which he or she is not entitled by comparison with an ordinary consumer who buys goods and pays VAT on them. Similarly, Article 26(1)(b) of that directive prevents a taxable person or members of his or her staff from obtaining, free of tax, services provided by the taxable person for which a private individual would have to have paid VAT (see, to that effect, judgment of 20 January 2005, Hotel Scandic Gåsabäck, C‑412/03, EU:C:2005:47, paragraph 23 and the case-law cited).
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