72In that regard, it should be recalled that contractual agreements reflect, in principle, economic and commercial realities of transactions, the taking into account of which is a fundamental criterion for the application of the common system of VAT, so that the relevant contractual terms constitute a factor to be taken into consideration when the supplier and the recipient in a ‘supply of services’ transaction within the meaning of the VAT Directive have to be identified (see, to that effect, judgments of 20 June 2013, Newey, C‑653/11, EU:C:2013:409, paragraphs 42 and 43, and of 24 February 2022, Suzlon Wind Energy Portugal, C‑605/20, EU:C:2022:116, paragraph 58 and the case-law cited).
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