35In that regard it should be borne in mind, first of all, that it is settled case-law in matters of VAT, which also applies in respect of customs duties, that the terms used to specify the exemptions are to be interpreted strictly, since those exemptions constitute exceptions to the general principle that VAT is to be levied on all goods and services supplied for consideration by a taxable person (see, to that effect, Case C-540/09 Skandinaviska Enskilda Banken [2011] ECR I-1509, paragraph 20).
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