47Although Article 131 of that directive grants the Member States a certain degree of discretion when adopting the conditions for the VAT exemption provided for in Article 138 of the directive, in order to ensure the correct and straightforward application of those exemptions, that does not alter the precise and unconditional nature of the exemption obligation laid down in that article (see, by analogy, judgment in Association de médiation sociale, EU:C:2014:2, paragraph 33).
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