135(1)  Member States shall exempt the following transactions:

(a)insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents;

(b)the granting and the negotiation of credit and the management of credit by the person granting it;

(c)the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit;

(d)transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection;

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