Judgment_paragraph 37 · État belge v Nathalie De Fruytier (C-334/14)

37Contrary to what Ms De Fruytier contends, the principle of fiscal neutrality cannot alter that conclusion. As the Court has already held, that principle cannot extend the scope of an exemption in the absence of clear wording to that effect, given that the principle in question is not a rule of primary law which can condition the validity of an exemption, but a principle of interpretation to be applied concurrently with the principle of strict interpretation of exemptions (see the judgment in Klinikum Dortmund, C‑366/12, EU:C:2014:143, paragraph 40 and the case-law cited).