37Therefore, it must be considered that the aim of the provisions contained in Article 13A(1) of the Sixth Directive, as a whole, is to exempt from VAT certain activities in the public interest with a view to facilitating access to certain services and the supply of certain goods by avoiding the increased costs that would result if they were subject to VAT (see, to that effect, judgments of 5 October 2016, TMD, C‑412/15, EU:C:2016:738, paragraph 30, and of 21 September 2017, Aviva, C‑605/15, EU:C:2017:718, paragraph 28).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.