17It must be borne in mind at the outset that the terms used to specify the exemptions in Article 132 of Directive 2006/112 are to be interpreted strictly, as they are a departure from the general principle that VAT is to be paid on each supply of services made for consideration by a taxable person. Nevertheless, the interpretation of those terms must be consistent with the objectives underlying the exemptions and must comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Accordingly, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 132 must be construed in such a way as to deprive the exemptions of their intended effects (see judgments in Horizon College, C‑434/05, EU:C:2007:343, paragraph 16; Commission v Netherlands, C‑79/09, EU:C:2010:171, paragraph 49; Zimmermann, C‑174/11, EU:C:2012:716, paragraph 22; and Klinikum Dortmund, C‑366/12, EU:C:2014:143, paragraphs 26 and 27).
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