38Second, as is also clear from the first indent of Article 13A(2)(b) of the Sixth Directive, the supply of services or goods which are closely related to the main transactions referred to, inter alia, in Article 13A(1)(i) may be granted exemption only if they are essential to the transactions exempted (see also, to that effect, Commission v Germany, paragraph 48; Ygeia, paragraph 26; and Stichting Kinderopvang Enschede, paragraph 25).
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