41However, when the Member States exercise their power under that provision to lay down the conditions and limitations of the exemption and, therefore, to determine whether or not transactions are subject to VAT, they must respect the principle of fiscal neutrality inherent in the common system of VAT (see Case C-283/95 Fischer [1998] ECR I-3369, paragraph 27, and Linneweber and Akritidis, paragraph 24).
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