21The terms used to specify the exemptions covered by Article 13 of the Sixth Directive 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 (Case 348/87 Stiching Uitvoering Financiële Acties [1989] ECR I-1737, paragraph 13, and Case C-2/95 SDC [1997] ECR I-3017, paragraph 20).
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