Judgment_paragraph 21 · Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa (C-246/16)

21In that regard, it follows from the Court’s settled case-law that exceptions must be interpreted strictly (see, to that effect, judgments of 20 June 2002, Commission v Germany, C‑287/00, EU:C:2002:388, paragraph 47; of 14 June 2007, Horizon College, C‑434/05, EU:C:2007:343, paragraph 16; and of 21 March 2013, PFC Clinic, C‑91/12, EU:C:2013:198, paragraph 23). It follows from the wording of the second subparagraph of Article 11C(1) of the Sixth Directive that although the Member States have the possibility of derogating from the correction to the taxable amount set out in the first subparagraph, the EU legislature did not confer on them the power to exclude it altogether.