28In accordance with the Court’s settled case-law, the exemptions laid down in Article 135(1) of the VAT Directive constitute independent concepts of EU law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see judgments of 25 February 1999, CPP, C‑349/96, EU:C:1999:93, paragraph 15, and of 26 May 2016, Bookit, C‑607/14, EU:C:2016:355, paragraph 33 and the case-law cited).
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