22In that regard, it should be observed that according to settled case-law the exemptions provided for in Article 13 of the Sixth Directive have their own independent meaning in Community law and they must therefore be given a Community definition (see Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraph 51; Case C-275/01 SinclairCollis [2003] ECR I-5965, paragraph 22; and Case C-284/03 Temco Europe [2004] ECR I-11232, paragraph 16).
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