54The exceptions provided for in Article 28(3)(a) of the Sixth Directive must be strictly interpreted (see, to that effect, Commission v Finland, paragraph 34) and their scope cannot therefore be extended to Member States which have complied with the principle enshrined in the Sixth Directive in exempting certain activities in the public interest listed in Article 13 of that directive. It cannot be accepted that the obligation of those Member States not to allow the deduction, under Article 17(2)(a) of the directive, of input VAT on those exempt activities can be affected by the decision of another Member State to opt for derogating and transitional arrangements, particularly because the abolition of those arrangements is the objective of Article 28(4) of the Sixth Directive.
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