33It follows therefrom that a supply of services is effected ‘for consideration’ within the meaning of Article 2(1)(c) of the VAT Directive, and hence is taxable, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient. In that context, the Court has repeatedly held that the concept of ‘supply of services for consideration’, within the meaning of Article 2(1)(c), presupposes the existence of a direct link between the service supplied and the consideration received (see, to that effect, judgment of 22 June 2016, Český rozhlas, C‑11/15, EU:C:2016:470, paragraphs 21 and 22 and the case-law cited).
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