26In that regard, first, it should be recalled that, in order for those transactions to be considered to be ‘for consideration’, within the meaning of Directive 2006/112, it is not necessary, as follows also from Article 73 of that directive, that the consideration for the supply of goods or services must be obtained directly from the recipient thereof, since it may be obtained from a third party (see, to that effect, judgment of 15 April 2021, Administration de l’Enregistrement, des Domaines et de la TVA, C‑846/19, EU:C:2021:277, paragraph 40 and the case-law cited).
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