18In accordance with the case-law, the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive, including ‘leasing’ and ‘letting of immovable property’ are to be interpreted strictly, since those exemptions constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, inter alia, Case C-150/99 Stockholm Lindöpark [2001] ECR I-493, paragraph 25; and also Commission v Ireland, paragraphs 52 and 55; Sinclair Collis, paragraph 23; Temco Europe, paragraph 17; and Fonden Marselisborg Lystbådehavn, paragraph 29).
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