33In that regard, the Court has held that the principle of fiscal neutrality precludes, in particular, treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (see, inter alia, Case C-267/99 Adam [2001] ECR I-7467, paragraph 36; Case C-109/02 Commission v Germany [2003] ECR I-12691, paragraph 20; and Case C-498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraph 41).
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