41Subject to compliance with the conditions set out in the preceding paragraph, it is open to the national legislature to classify in the same category different taxable transactions included in separate categories of Annex III, without formally distinguishing between supplies of goods and services. Similarly, as the Advocate General pointed out in point 60 of his Opinion, it is irrelevant that the national legislature chose to use, to designate a category of its classification, terms similar to those of one of the points in Annex III to the VAT Directive, while retaining a broader scope than that of the category referred to in the point concerned, where the goods and services referred to therein are taxable at the reduced rate of VAT.
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