22Moreover, it is clear from the case-law of the Court concerning VAT that, when the Member States come to define certain terms of an exemption, they may not prejudice the objectives pursued by the Sixth Directive or the general principles underlying it, in particular the principle of fiscal neutrality (see, to that effect, Gemeente Emmen, paragraph 25; and Case C-246/04 Turn- und Sportunion Waldburg [2006] ECR I-589, paragraph 31).
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