36Furthermore, an interpretation whereby eligibility for the reduced rate of VAT would be reserved solely to photographs that have artistic character may result in photographs, such as, for example, photographs depicting family events such as weddings, being treated differently for VAT purposes, depending on whether or not the tax authority considers them to be artistic, even though those photographs may have similar characteristics and meet the same consumer needs. However, the principle of fiscal neutrality precludes treating goods or supplies of services that are similar from the point of view of the typical consumer, which are thus in competition with each other, differently for VAT purposes (see, to that effect, judgment of 27 February 2014, Pro Med Logistik and Pongratz, C‑454/12 and C‑455/12, EU:C:2014:111, paragraphs 52 and 53).
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