36As to the second of those conditions, in order to determine whether the services in respect of which the exemption under Article 135(1)(a) of Directive 2006/112 is sought are supplied by an insurance broker or agent, it is not necessary to take as a basis the formal status of the supplier, but rather the actual content of those services (see, to that effect, judgment of 17 March 2016, Aspiro, C‑40/15, EU:C:2016:172, paragraphs 35 and 36).
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