38First, the provisions of the royal decree referred to by the Belgian Government do not seem to determine more precisely which, among the supplies of services included in point 14 of Annex III to the VAT Directive, are subject to the reduced rate of VAT. Since those provisions essentially reproduce the content of point 14 of Annex III, they do not appear to be capable of limiting the application of the reduced rate of VAT to concrete and specific aspects of the category of supply at issue.
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