As I have already said, the doubts of the referring court are due to the obvious lack of financial interest in the relationship between the Land of Berlin and the city of Cologne. It is therefore reasonable, as the Commission proposes, that even if the agreement does not provide for a strict obligation to develop the software, it would be unrealistic to think that the software will not be developed and, if so, that it will not be subject to successive adaptations. As the oral procedure has shown, it is almost inevitable that the software will need to be updated in the short term and later. (27) The issue raised is raised by the (obvious) lack of financial interest in the transfer. Its wording supports the conclusion that the referring court considers that the scope of the 2014/24 Directive is not defined solely by Article 2. The fact that the term “contract” in Article 12, paragraph 4, is not accompanied by the adjective “public” could mean that certain contracts that are not compatible with the definition of Article 2, paragraph 1, paragraph 5, are also subject to EU procurement rules. 2. Whether the relationship between the Land of Berlin and the City of Cologne is remunerated or free The transfer should fulfil the accounting of the terms of a cooperation agreement of the same day, Among the following articles: This contractual relationship is also affected by financial interests when the unit that has been transferred does not have to pay a price or refund for the software, when each of the parties (and therefore the purchaser) undertakes to make available to the other the adaptations and future developments of this software and that these, which are essential to the provision of a public service that the two public adjudicator powers must provide, will take place in an inevitable manner. Article 12, paragraph 4, point a) of the 2014/24 Directive provides that, in order for cooperation between the administration to fall outside the scope of this directive, the contract must cover the objectives common to the participating adjudicator powers. Each of these authorities must provide the “public services they must provide” (29) “in order to achieve the common objectives.” The contract or agreement must indicate the form of the provision to ensure that this is the case. The text of this directive shows that this community now extends to the objectives and not to a specific public service mission.