24As a preliminary point, it must be recalled that, in accordance with the Court’s settled case-law, the concepts in Article 132 constitute independent concepts of EU law the purpose of which is to avoid divergences in the application of the VAT system as between one Member State and another (judgment of 26 February 2015, VDP Dental Laboratory and Others, C‑144/13, C‑154/13 and C‑160/13, EU:C:2015:116, paragraph 44).
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