48Therefore, the supply of services provided by public postal services, the terms of which have been individually negotiated cannot be regarded as exempt under Article 132(1)(a) of Directive 2006/112. By their very nature, those services meet the special needs of the users concerned (see, to that effect, judgment of 23 April 2009, TNT Post UK, C‑357/07, EU:C:2009:248, paragraph 47).
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