20At the outset, it should be emphasised that that provision, in so far as it allows Member States to exempt, subject to the conditions it lays down, certain operators from the control system governed by Article 27 of Regulation No 834/2007, introduces an exception to the rule enshrined in Article 28(1) of that regulation and must, as an exception to a rule, be interpreted restrictively (see, by analogy, judgment of 26 September 2013, Dansk Jurist- og Økonomforbund, C‑546/11, EU:C:2013:603, paragraph 41).
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