19It is settled case-law that provisions which are in the nature of exceptions to a principle must be interpreted strictly (see, inter alia, Case C-399/93 Oude Luttikhuis and Others v Coberco [1995] ECR I-4515, paragraph 23, Case C-92/96 Commission v Spain [1998] ECR I-505, paragraph 31, and Case C-216/97 Gregg v Customs and Excise [1999] ECR I-4947, paragraph 12).
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