36In that regard, it is clear from the Court’s case-law that the purpose of the exemptions laid down in Article 135(1)(d) to (f) of the VAT Directive is, inter alia, to alleviate the difficulties connected with determining the taxable amount and the amount of VAT deductible (see, inter alia, judgment in Velvet & Steel Immobilien, C‑455/05, EU:C:2007:232, paragraph 24, and the Order in Tiercé Ladbroke, C‑231/07 and C‑232/07, EU:C:2008:275, paragraph 24).
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