42As the Advocate General pointed out, in substance, in point 50 of his Opinion and having regard, in particular, to the judgment of 27 February 2014, Pro Med Logistik and Pongratz (C‑454/12 and C‑455/12, EU:C:2014:111, paragraphs 43 and 44), the VAT Directive does not, moreover, preclude supplies of goods or services falling within the same category of Annex III to that directive from being subject to two different reduced rates of VAT.
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