24In that regard, first, it must be recalled that the second subparagraph of Article 4(5) of the Sixth Directive is intended to ensure compliance with the principle of neutrality of the tax, which precludes, in particular, treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (Case C-498/03Kingscrest Associates and Montecello [2005] ECR I-4427, paragraph 41) and that that provision envisages the situation in which bodies governed by public law engage, as entities subject to public law, namely under the special regime applicable to them, in activities or transactions which may also be engaged in, in competition with them, by private individuals under a regime governed by private law or on the basis of administrative concessions (see, to that effect, Joined Cases 231/87 and 129/88 Comune di Carpaneto Piacentino and Others [1989] ECR 3233, paragraph 22).