41Next, it is clear from the case-law of the Court that the same means cannot be used both to provide and receive the same services (see, to that effect, judgment of 7 April 2022, Berlin Chemie A. Menarini, C‑333/20, EU:C:2022:291, paragraph 54). In the present case, subject to the referring court’s assessment, it is not apparent from the file before the Court that it is possible to distinguish the resources used by Cabot Plastics for its tolling services from those that are, according to the tax authority, used by Cabot Switzerland to receive those services in Belgium, within its alleged fixed establishment, which, according to that authority, is constituted only by the resources belonging to Cabot Plastics.
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