20At the outset, it must be recalled that the terms used to specify the exemptions covered by Article 135(1) of the VAT Directive 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 (see judgment in BGŻ Leasing, C‑224/11, EU:C:2013:15, paragraph 56).
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