43In that regard, in the first place, it follows from the wording of Article 132(1)(g) of the VAT Directive that the benefit of an exemption referred to in that provision is subject to two cumulative conditions, namely, first, that concerning the nature of the services provided, which must be closely linked to welfare and social security work, and, secondly, that concerning the supplier of the services, which must be a body governed by public law or another body recognised as being devoted to social wellbeing by the Member State concerned.
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