39In that regard, whilst it is true that, according to the introductory words of Article 13A(1) of the Sixth Directive, Member States must lay down the conditions for exemptions in such a way as to ensure the correct and straightforward application of those exemptions and to prevent any possible evasion, avoidance or abuse, those conditions cannot affect the substantive definition of the exemptions (see, inter alia, Case 8/81 Becker [1982] ECR 53, paragraph 32; Kingscrest Associates and Montecello, paragraph 24, and Case C-401/05 VDP Dental Laboratory [2006] ECR I-12121, paragraph 26).
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