38In accordance with the Court’s settled case-law, it is for the Member States, subject to compliance with the principle of fiscal neutrality inherent in the common system of VAT, to determine more precisely which of the supplies of goods and services included in the categories of Annex III to the VAT Directive are subject to the reduced rate (judgment of 9 November 2017, AZ, C‑499/16, EU:C:2017:846, paragraph 23 and the case-law cited).
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