62Although the VAT Directive contains no definition of the concept of ‘welfare and social security work’ used, in particular, in Article 132(1)(g) thereof, the Court has already held that the provision of care and domestic help by an out-patient care service to persons in a state of physical or economic dependence is in principle closely linked to welfare and social security work within the meaning of that provision (see, to that effect, judgment of 10 September 2002, Kügler, C‑141/00, EU:C:2002:473, paragraph 44).
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