54That article, which is worded in general terms, without containing restrictions as to its application or scope and which thus covers all categories of services, (see, to that effect, judgment of 14 July 2011, Henfling and Others, C‑464/10, EU:C:2011:489, paragraph 36) creates the legal fiction of two identical supplies of services provided consecutively under which the operator, who takes part in the supply of services and who constitutes the commission agent, is considered to have, first, received the services in question from the operator on behalf of whom it acts, who constitutes the principal, before providing, second, those services to the client himself or herself (judgment of 21 January 2021, UCMR – ADA, C‑501/19, EU:C:2021:50, paragraph 43 and the case-law cited).
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