37 Accordingly, that provision creates the legal fiction of two identical supplies of services provided consecutively, with the operator, who takes part in the supply of services and who constitutes the commission agent, being considered to have, first, received the services in question from specialist providers before providing, secondly, those services to the operator on behalf of whom it acts (judgment of 4 May 2017, Commission v Luxembourg, C‐274/15, EU:C:2017:333, paragraph 86).
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