26It should be borne in mind at the outset that, as the German Government maintains, the exemptions envisaged in Article 13 of the Sixth Directive 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 (see, inter alia, Case C-2/95 SDC [1997] ECR I-3017, paragraph 20; Case C-141/00 Kügler [2002] ECR I-6833, paragraph 28; and Case C-45/01 Dornier [2003] ECR I-12911, paragraph 42). However, the interpretation of the terms used in that provision must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT (see Kügler, paragraph 29, and Dornier, paragraph 42).
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