40In those circumstances, it must be found that the act of refusing to grant an independent group of persons, which meets all of the conditions laid down in Article 13A(1)(f) of the Sixth Directive, the exemption referred to in that provision solely because it also supplies services to non-members would restrict the scope of that provision by excluding from the exemption from VAT services supplied by that group to its members, and such a restriction of the scope of that provision is not supported by the purpose of that directive, as recalled in paragraph 36 of this judgment (see, by analogy, judgment of 11 December 2008, Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing, C‑407/07, EU:C:2008:713, paragraphs 36 and 37).
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