38In the light of the foregoing, and since Article 28 of Directive 2006/112 comes under Title IV of that directive, entitled ‘Taxable transactions’, it must be found that if the supply of services in which an operator takes part is subject to VAT, the legal relationship between that operator and the operator on behalf of whom it acts must also be subject to VAT (see, to that effect, judgment of 4 May 2017, Commission v Luxembourg, C‑274/15, EU:C:2017:333, paragraph 87).
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