26On that point, it must be observed first of all that it is clear from Article 13A(l)(m) of the Sixth Directive that an organisation is to be classed as being ‘non-profit-making’ for the purposes of that provision by having regard to the aim which the organisation pursues, that is to say that the organisation must not have the aim, unlike a ‘commercial undertaking’, of achieving profits for its members (see, as regards the exemption provided for in Article 13A(l)(n) of the Sixth Directive, the judgment given today in Case C-267/00 Commissioners of Customs Sc Excise v Zoological Society of London [2002] ECR I-3353, paragraph 17). The fact that it is the aim of the organisation which is the test of eligibility for the VAT exemption is clearly borne out by most of the other language versions of Article 13A(l)(m), in which it is explicit that the organisation in question must not have a profit-making aim (see besides the French version, the German version — ‘Gewinnstreben’, the Dutch version — ‘winst oogmerk’, the Italian version — ‘senza scopo lucrativo’ and the Spanish version — ‘sin fin lucrativo’).
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