44That principle precludes similar supplies of goods or services which are in competition with each other from being treated differently for VAT purposes (judgments of 9 March 2017, Oxycure Belgium, C‑573/15, EU:C:2017:189, paragraph 30 and the case-law cited, and of 19 December 2019, Segler-Vereinigung Cuxhaven, C‑715/18, EU:C:2019:1138, paragraph 36 and the case-law cited).
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