34It is also established case-law that the terms used to specify those exemptions are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (judgments in Ludwig, C‑453/05, EU:C:2007:369, paragraph 21, and DTZ Zadelhoff, C‑259/11, EU:C:2012:423, paragraph 20).
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