Judgment_paragraph 24 · „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16)

24According to the case-law of the Court, the provisions of Directive 2003/96 concerning exemptions must receive an autonomous interpretation, based on their wording and on the objectives pursued by that directive (judgments of 1 December 2011, Systeme Helmholz, C‑79/10, EU:C:2011:797, paragraph 19 and the case-law cited, and of 21 December 2011, Haltergemeinschaft, C‑250/10, not published, EU:C:2011:862, paragraph 19).