Judgment_paragraph 30 · Finanzamt T v S (C-184/23)

30In addition, it follows from the Court’s case-law that a supply of services is subject to VAT only if there exists between the service supplier and the recipient a legal relationship in which there is a reciprocal performance, the remuneration received by the supplier constituting the value actually given in return for the service supplied to the recipient (see, to that effect, judgment of 24 January 2019, Morgan Stanley & Co International, C‑165/17, EU:C:2019:58, paragraph 37, and the case-law cited).

Finanzamt T v S (C-184/23)

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