45Moreover, according to settled case-law of the Court, the terms used to specify an exemption, such as those provided for in Article 132 of Directive 2006/112, are to be interpreted strictly, since an exemption constitutes an exception to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person. Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Therefore, that rule of strict interpretation does not mean that the terms used to specify those exemptions referred to in Article 132 should be construed in such a way as to deprive them of their intended effects (see, to that effect, judgments of 21 September 2017, Aviva, C‑605/15, EU:C:2017:718, paragraph 30, and of 26 October 2017, The English Bridge Union, C‑90/16, EU:C:2017:814, paragraph 20).
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