20Consequently, the wording of the second sentence of Article 5(6) of the Sixth Directive is to be construed narrowly, in such a way that the purpose of the first sentence thereof is not undermined, while ensuring that the exemption in respect of samples and gifts of small value is not deprived of its effectiveness (see, by analogy, Case C-284/03 Temco Europe [2004] ECR I-11237, paragraph 17, and Case C-434/05 Horizon College [2007] ECR I-4793, paragraph 16).
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