Judgment_paragraph 44 · „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16)

44That said, the Court has held that the unconditional nature of an obligation to grant an exemption cannot be affected at all by the degree of latitude afforded to Member States by introductory wording such as that contained in Article 14(1), according to which exemptions are granted by those States ‘under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse’ (judgment of 17 July 2008, Flughafen Köln/Bonn, C‑226/07, EU:C:2008:429, paragraph 31).