Judgment of the Court (Seventh Chamber) of 9 February 2023.#A v Finanzamt X.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Single supply consisting in the stabling and training of horses as well as their participation in competitions – Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions.#Case C-713/21.