65Furthermore, in order to determine whether the application of the exemption mentioned in Article 132(1)(f) of Directive 2006/112 to a specific activity is likely to cause distortion of competition, it is certainly possible for the national legislature to lay down rules which are easily managed and supervised by the competent authorities (see, by analogy, judgment of 24 February 2015, Sopora, C‑512/13, EU:C:2015:108, paragraph 33). Under Article 131 of Directive 2006/112, Member States are to lay down conditions to which the exemptions are subject for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse. However, those conditions do not concern the definition of the content of the exemptions laid down by that directive (see, to that effect, judgments of 21 March 2013, Commission v France, C‑197/12, not published, EU:C:2013:202, paragraph 31, and 25 February 2016, Commission v Netherlands, C‑22/15, not published, EU:C:2016:118, paragraphs 28 and 29).
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