Judgment_paragraph 30 · Staatssecretaris van Financiën v Fiscale Eenheid X NV cs (C-595/13)

30It should be borne in mind from the outset that, according to settled case-law, whilst the exemptions provided for in, inter alia, Article 13B(d)(6) of the Sixth Directive are autonomous concepts of EU law which must, in principle, be given a common definition in order to avoid divergences in the application of the VAT system from one Member State to another, so that the Member States cannot alter their content, that is not the case where the EU legislature has conferred on the Member States the task of defining certain terms of an exemption (see, to that effect, judgments in Abbey National, C‑169/04, EU:C:2006:289, paragraphs 38 and 39; JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies, C‑363/05, EU:C:2007:391, paragraphs 19 and 20; Wheels Common Investment Fund Trustees and Others, C‑424/11, EU:C:2013:144, paragraph 16; and ATP PensionService, C‑464/12, EU:C:2014:139, paragraph 40).