27In that context, under Article 13A(2)(a) of the Sixth Directive, Member States may make the grant of the exemption provided for in Article 13A(1)(g) to bodies other than those governed by public law subject to one or more of the conditions listed therein. Those optional conditions may be imposed freely and additionally by Member States for the grant of that exemption (see, to that effect, Kingscrest Associates and Montecello, paragraphs 38 and 50; L.u.P., paragraph 43; and Case C-434/05 Horizon College [2007] ECR I-4793, paragraph 45).
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