16The terms used to specify those exemptions are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see Case C-287/00 Commission v Germany [2002] ECR I-5811, paragraph 43, and Case C-8/01 Taksatorringen [2003] ECR I-13711, paragraph 36). Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT (see Case C-45/01 Dornier [2003] ECR I-12911, paragraph 42; Case C-498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraph 29; and Case C-106/05 L.u.P. [2006] ECR I-5123, paragraph 24). Thus, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 13 should be construed in such a way as to deprive the exemptions of their intended effect (see, to that effect, Case C-284/03 Temco Europe [2004] ECR I-11237, paragraph 17, and also, in relation to university education, Commission v Germany, paragraph 47).
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