22Firstly, it should be recalled that Article 24(1) of the Sixth Directive gives Member States the option of applying a special scheme to small undertakings, which constitutes an exception to the normal rules of the directive (see, to that effect, Joined Cases C-308/96 and C-94/97 Madgett and Baldwin [1998] ECR I-6229, paragraph 34). Like the other special schemes provided for in Articles 25 and 26 of the directive, the scheme under Article 24 must be applied only to the extent necessary to achieve its objective (see, to that effect, Case C-280/04 Jyske Finans [2005] ECR I-10683, paragraph 35). Moreover, it is settled case-law that any exception to or derogation from a general rule is to be interpreted strictly (Case C-83/99 Commission v Spain [2001] ECR I-445, paragraph 19, and Case C-321/02 Harbs [2004] ECR I-7101, paragraph 27).
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