Judgment_paragraph 45 · 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)

45It must also be remembered that the aim of Article 132 of the VAT Directive is to exempt from VAT certain activities which are in the public interest. That provision does not, however, provide exemption from VAT for every activity performed in the public interest, but only for those which are listed therein and described in great detail (judgment in Institute of the Motor Industry, C‑149/97, EU:C:1998:536, paragraph 18).