28In the second place, the Member States must observe the principle of fiscal neutrality, which precludes treating similar supplies, which are thus in competition with each other, differently for VAT purposes (judgment of 27 April 2006, Solleveld and van den Hout-van Eijnsbergen, C‑443/04 and C‑444/04, EU:C:2006:257, paragraph 39 and the case-law cited).
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