61As regards the meaning of ‘duly recognised establishments’, that is to say the only one of the requirements set out in paragraph 56 of the present judgment which was addressed in detail either in the decision for reference or in the observations submitted to the Court, it is clear from the case-law that the recognition of an establishment for the purposes of Article 13A(1)(b) of the Sixth Directive does not presuppose a formal recognition procedure and that such recognition need not necessarily be derived from national tax law provisions (see, to that effect, Dornier, paragraphs 64, 65, 67 and 76).
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