44In this connection, it need only be stated that it is clear from the terms in which Article 13(A)(1) of the Sixth Directive is couched that, while the provision of care of a therapeutic nature is exempt by virtue of Article 13(A)(1)(c), the provision of general care and domestic help by an outpatient care service to those in a state of physical or economic dependence, as the persons to whom Kügler supplied services were, is in principle linked to social assistance, so that it falls within the concept of ‘services closely linked to welfare and social security work’ referred to in Article 13(A)(1)(g) of the Sixth Directive.
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