17In that respect, it should first be recalled that, according to consistent case‑law, the exemptions under Article 13 of the Sixth Directive have their own independent meaning in Community law and must therefore be given a Community definition, and that interpretation of the concept of a leasing of immovable property contained in Article 13B(b) of the Sixth Directive cannot depend on that given by the civil law of a Member State (Maierhofer, cited above, paragraphs 25 and 26, and case‑law cited).
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