19According to settled case-law, the exemptions provided for in Article 13 of the Sixth Directive have their own independent meaning in Community law which must be given a Community definition whose purpose is to avoid divergences in the application of the VAT system from one Member State to another (see, to that effect, Case C-428/02 Fonden Marselisborg Lystbådehavn [2005] ECR I-1527, paragraph 27; Case C-498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraph 22; Joined Cases C-394/04 and C-395/04 Ygeia [2005] ECR I-10373, paragraph 15; Case C-169/04 Abbey National [2006] ECR I-4027, paragraph 38; and Case C-401/05 VDP Dental Laboratory [2006] ECR I-12121, paragraph 26).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.