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Judgment of the Court (First Chamber) of 3 March 2005 in Case C-472/03 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s. (Sixth VAT directive — Article 13B(a) — Exemption of services related to insurance transactions by insurance brokers and insurance agents — Life assurance — ‘Back office’ activities)
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