30In the light of those preliminary observations, it should be noted that, since point 4 of the first paragraph of Article 288 of the VAT Directive does not contain any reference to the law of the Member States, the concept of ‘ancillary transactions’ within the meaning of that provision is an autonomous concept of EU law which must be interpreted uniformly in the territory of the European Union, taking into account not only the wording of that provision, but also the context in which that provision is found and the objective it pursues (see, to that effect, judgment of 5 February 2020, Staatssecretaris van Justitie en Veiligheid (Signing-on of seamen in the Port of Rotterdam), C‑341/18, EU:C:2020:76, paragraph 40 and the case-law cited).
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