Judgment_paragraph 27 · Dresser-Rand SA v Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova (C-606/12, C-607/12)

27It thus follows from the structure and wording of Article 17 of the VAT Directive that Article 17(2) contains an exhaustive list of derogations, which, accordingly, must be interpreted strictly (see, by analogy, Case C‑169/12 TNT Express Worldwide [2013] ECR, paragraph 24 and the case-law cited).