47Where there are linguistic differences, the scope of the expression in question cannot be determined on the basis of an interpretation which is exclusively textual. That expression must therefore be interpreted in the light of the context in which it is used and of the aims and scheme of the VAT Directive (see judgments in Velvet & Steel Immobilien, C‑455/05, EU:C:2007:232, paragraph 20 and the case-law cited, and Commission v Spain, C‑189/11, EU:C:2013:587, paragraph 56).
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