20It is also established case-law that the terms used to specify those exemptions are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (Case C-8/01 Taksatorringen [2003] ECR I-13711, paragraph 36; Case C-472/03 Arthur Andersen [2005] ECR I-1719, paragraph 24; and Case C-453/05 Ludwig [2007] ECR I-5083, paragraph 21).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.