25It should be noted that the transactions exempted under Article 13B(d)(1) of the Sixth Directive are defined in terms of the nature of the services provided and not in terms of the person supplyi ng or receiving the service. That provision, in fact, makes no reference to the person supplying or receiving the service (see, by analogy, with regard to Article 13B(d)(3) and 13B(d)(5) of the Sixth Directive, SDC, paragraph 32, and, with regard to Article 13B(d)(6) of that directive, Case C-169/04 Abbey National [2006] ECR I-4027, paragraph 66).
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