27It follows that Article 13A(1)(b) and (c) of the Sixth Directive and Article 132(1)(b) and (c) of Directive 2006/112 must be interpreted in the same way (see also, by analogy, Case C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet [2008] ECR I-8255, paragraph 23). Thus, the case-law developed in relation to the exemptions provided for by Article 13A(1)(b) and (c) of the Sixth Directive lends itself, in the present case, to serving as a basis for the replies sought by the request for a preliminary ruling.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.