Judgment_paragraph 43 · VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV (C-144/13, C-154/13, C-160/13)

43The purpose of the exemptions provided for in Article 132(1) of the VAT Directive is to facilitate access to certain services and the supply of certain goods by avoiding the increased costs that would result if they were subject to VAT (see, to that effect, judgments in Commission v Germany, C‑287/00, EU:C:2002:388, paragraph 47, and in MDDP, EU:C:2013:778, paragraph 26).