17It follows that Article 9(2) (a) of the Sixth Directive must not be regarded as an exception to a general rule, which must be narrowly construed (see, to that effect, Case C-108/00 SPI [2001] ECR I-2361, point 17).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.