43In that regard, it may also be noted that, admittedly, the supply of services at issue in the main proceedings is, in the context of the dental plans concerned, essential to making the payments owed by the patients to their dentists and insurers, since it is through DPAS’s involvement that the patients’ intention to make the payments in question is expressed. However, since Article 135(1)(d) of the VAT Directive must be interpreted strictly, the mere fact that a service is essential for completing an exempt transaction does not warrant the conclusion that that service is to be exempted (judgments of 13 December 2001, CSC Financial Services, C‑235/00, EU:C:2001:696, paragraph 32, and of 26 May 2016, Bookit, C‑607/14, EU:C:2016:355, paragraph 45 and the case-law cited).
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