28First, it must be observed that services provided in relation to savings pensions by financial institutions and insurance undertakings, including companies which are approved savings pension fund managers, are services within the meaning of Article 57 TFEU. Such services are services normally provided for remuneration, the essential characteristic of which lies in the fact that it constitutes consideration for the services in question (see Case C-136/00 Danner [2002] ECR I-8147, paragraph 26).
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