48On the other hand, according to settled case‑law, the principle of fiscal neutrality means that supplies of goods or services which are similar, and which are accordingly in competition with each other, may not be treated differently for VAT purposes (see, inter alia, Joined Cases C-453/02 and C-462/02 Linneweber and Akritidis [2005] ECR I-1131, paragraph 24, and Joined Cases C-259/10 and C-260/10 Rank Group [2011] ECR I-10947, paragraph 32 and the case‑law cited).
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