50It is therefore apparent from the wording of that provision, and in particular from the expression ‘any operation’, that the EU legislature intended to confer a broad scope upon the concept of ‘processing’ (see, to that effect, judgment of 24 February 2022, Valsts ieņēmumu dienests (Processing of personal data for tax purposes), C‑175/20, EU:C:2022:124, paragraph 35), and that the reasons for which an operation or set of operations is performed cannot be taken into account for the purpose of determining whether that operation or set of operations constitutes ‘processing’ within the meaning of Article 4(2) of the GDPR.
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