47In the fourth place, it must be recalled that the Court held that, in order to be classified as exempt transactions within the meaning of those provisions, the services provided by a third-party manager must, viewed broadly, form a distinct whole fulfilling in effect the specific, essential functions of the management of special investment funds (see, to that effect, the judgments of 4 May 2006, Abbey National, C‑169/04, EU:C:2006:289, paragraphs 70 and 71, and of 7 March 2013, GfBk, C‑275/11, EU:C:2013:141, paragraph 21).
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