Judgment of the Court (Second Chamber) of 22 January 2026.#Agrupació de Neteja Sanitària, AIE and Educat Serveis Auxiliars SCCL v Tribunal Económico-Administrativo Regional de Cataluña (TEARC).#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#References for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT – Services directly necessary for the exercise of the exempt activity – Risk of distortion of competition – Cleaning services in the healthcare and education sectors – National legislation requiring that the services be directly and exclusively linked to the exempt activity and necessary for the exercise of that activity.#Joined Cases C-379/24 and C-380/24.