27However, the Court has held, regarding the provision that preceded Articles 133 and 134 of Directive 2006/112, namely Article 13A(2) of the Sixth Directive, that since that provision does not lay down restrictions as regards the recipients of the services in question, the Member States have no power to exclude a certain group of recipients of those services from the benefit of the exemption in question (Canterbury Hockey Club and Canterbury Ladies Hockey Club, paragraph 39).
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