19It must be borne in mind, first, that, in accordance with the Court’s case-law, the exemptions referred to in Article 13 of the Sixth Directive constitute independent concepts of European Union law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, in particular, Case C-349/96 CPP [1999] ECR I-973, paragraph 15, and Case C-540/09 Skandinaviska Enskilda Banken [2011] ECR I-1509, paragraph 19 and the case-law cited).
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