32Furthermore, in respect of the German Government's argument according to which the exemption in question permits fiscal simplification and avoids administrative costs, the Commission recalls that, as regards the opening words of Article 13(B) of the Sixth Directive, which are identical to those of Article 13(A)(1), the Court has held that the conditions for exemptions laid down by Member States cannot define the content of the exemptions provided for (see Case C-468/93 Gemeente Emmen [1996] ECR I-1721, paragraph 19).
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