Judgment_paragraph 19 · Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (C-540/09)

19It must be borne in mind that, in accordance with the case-law of the Court, the exemptions referred to in Article 13 of the Sixth Directive constitute independent concepts of European Union law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, in particular, Case C-349/96 CPP [1999] ECR I-973, paragraph 15, and Case C-473/08 Eulitz [2010] ECR I-907, paragraph 25 and the case-law cited).

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (C-540/09)

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