22As is clear from settled case‑law, the terms used to specify the exemptions in Article 13 of the Sixth Directive are to be interpreted strictly. Nevertheless, the interpretation of those terms must be consistent with the objectives underlying the exemptions and must comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Accordingly, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 13 must be construed in such a way as to deprive the exemptions of their intended effects (see inter alia, to that effect, 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; and Case C-262/08 CopyGene ECR [2010] ECR I-5053, paragraph 26).
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