24As regards the principle of fiscal neutrality, it should be recalled that it precludes similar goods or services which are in competition with each other being treated differently for VAT purposes (see judgments in Commission v France, C‑384/01, EU:C:2003:264, paragraph 25, and The Rank Group, C‑259/10 and C‑260/10, EU:C:2011:719, paragraph 32 and the case-law cited).
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