9It is necessary, first of all, to point out that it is settled case-law that the exemptions provided for in Article 13 of the Sixth Directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, inter alia, Case C-349/96 CPP [1999] ECR I-973, paragraph 15, and Case C-8/01 Taksatorringen [2003] ECR I-13711, paragraph 37, and the case-law cited).
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