43In that regard, it should be borne in mind that the transactions exempted under that provision are defined in terms of the nature of the services provided and not in terms of the person supplying or receiving the service, so that the application of those exemptions is not dependent on the status of the entity providing those services (see, to that effect, judgments of 4 May 2006, Abbey National, C‑169/04, EU:C:2006:289, paragraph 66, and of 21 June 2007, Ludwig, C‑453/05, EU:C:2007:369, paragraph 25).
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