36By way of derogation from that principle, the possibility of applying reduced rates of VAT is provided for in Article 98 of that directive. To that end, Annex III to that directive lists exhaustively the categories of supplies of goods and services which may be subject to those reduced rates (see, to that effect, judgment of 19 December 2019, Segler-Vereinigung Cuxhaven, C‑715/18, EU:C:2019:1138, paragraph 22).
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