59As regards, in the first place, the requirement that the supply of services must be closely linked to welfare and social security work, that requirement must be read in the light of Article 134(a) of the VAT Directive, which requires, in any event, that the supply of goods or services concerned be essential to the transactions relating to welfare and social security work (judgment of 8 October 2020, Finanzamt D, C‑657/19, EU:C:2020:811, paragraph 31).
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