46Second, the exemptions provided for in Article 135(1)(d) to (f) of the VAT Directive seek, inter alia, to alleviate the difficulties connected with determining the taxable amount and the amount of VAT deductible (see, inter alia, judgments of 19 April 2007, Velvet & Steel Immobilien, C‑455/05, EU:C:2007:232, paragraph 24, and of 22 October 2015, Hedqvist, C‑264/14, EU:C:2015:718, paragraph 36). It is, however, apparent from the order for reference that the amount of remuneration due by the patient to DPAS for the supply of services at issue in the main proceedings corresponds to a difference between the amount collected from the account of that patient and the amounts subsequently transferred by DPAS to that patient’s dentist and insurer. In those circumstances, the determination of the taxable amount does not present any particular difficulty.
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