25It should be noted at the outset that under Directive 2006/112, as under the Sixth Directive, the scope of VAT is very wide in that Article 2 of the former, which concerns taxable transactions, refers not only to the importation of goods but also to the supply of goods or services for consideration within the territory of the country by a taxable person acting as such (see by analogy, among others, Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 49; Case C-401/05 VDP Dental Laboratory [2006] ECR I-12121, paragraph 22; and Case C-88/09 Graphic Procédé [2010] ECR I-1049, paragraph 15). Article 132 of Directive 2006/112 nevertheless exempts, in the same way as Article 13 of the Sixth Directive, certain activities from VAT.
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