In circumstances such as those in the main proceedings, where a company operates a penny auctions website and also sells goods directly in an online shop, the issue to registered users, by that company, of Credits such as those in the main proceedings, which allow users to place bids in that company's auctions but cannot be exchanged directly for goods, cannot be regarded as a preliminary transaction of the kind identified in paragraph 24 of the judgment of 16 December 2010, Macdonald Resorts (C‑270/09, EU:C:2010:780), which would, as such, fall outside the scope of Article 2(1) of Council Directive 2006/112/EC. It must be regarded as a supply of services for consideration within the meaning of point (c) of that provision, the consideration being the amount paid by users for the issue of Credits. The issue of Credits in return for that amount must also be regarded as a supply of services for consideration within the meaning of Article 2(1)(c) of Directive 2006/112 when the user withdraws from, or loses, an auction and goes on to purchase goods from the company, in which case the value of the Credits used to place bids is credited towards the price of those goods.