Judgment_paragraph 33 · TP v Administration de l'enregistrement, des domaines et de la TVA (C-288/22)

33In that regard, it should be borne in mind that classifying a supply of services as a transaction ‘for consideration’, within the meaning of the abovementioned provision requires only that there be a direct link between that supply and the consideration actually received by the taxable person. Such a direct link is established 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 actual consideration for the service supplied to the recipient (judgment of 15 April 2021, Administration de l’Enregistrement, des Domaines et de la TVA, C‑846/19, EU:C:2021:277, paragraph 36 and the case-law cited).

TP v Administration de l'enregistrement, des domaines et de la TVA (C-288/22)

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