30It also follows from the case-law relating to the Sixth Directive that the terms used to specify the exemptions in Article 132 of Directive 2006/112 are to be interpreted strictly, since they constitute exceptions to the general principle, arising from Article 2(1)(a) and (c) of Directive 2006/112, that VAT is to be levied on all goods and services supplied for consideration by a taxable person. Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Thus, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 132 should be construed in such a way as to deprive the exemptions of their intended effect (see by analogy, in particular, Case C-445/05 Haderer [2007] ECR I-4841, paragraph 18 and the case-law cited; Case C-461/08 Don Bosco Onroerend Goed [2009] ECR I-11079, paragraph 25 and the case-law cited; as well as Eulitz, paragraph 27 and the case-law cited).
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