Judgment_paragraph 44 · 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)

44It is settled case-law that those exemptions constitute independent concepts of EU law the purpose of which is to avoid divergences in the application of the VAT system from one Member State to another (see, inter alia, judgments in CPP, C‑349/96, EU:C:1999:93, paragraph 15, and in Skandia, C‑240/99, EU:C:2001:140, paragraph 23).