43So far as concerns Taksatorringen's argument based on an interpretation by analogy of the judgment in SDC, cited above, which involved financial bodies, suffice it to recall that, in contrast to the case which gave rise to the judgment in SDC, in which the Court had to interpret Article 13B(d) of the Sixth Directive, points 3 and 5 of which refer in a general way to transactions ‘concerning’ or relating to certain banking operations, rather than solely to banking operations proper, the exemption provided for in Article 13B(a) of the Sixth Directive covers insurance transactions in the strict sense (see Skandia, paragraph 36).
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