25In that regard, it should, first of all, be pointed out that provisions which are in the nature of exceptions to a principle must be interpreted strictly. Also, the concepts used in Annex III to the VAT Directive must be interpreted in accordance with the usual meaning of the terms at issue (judgment of 10 November 2016, Baštová, C‑432/15, EU:C:2016:855, paragraphs 59 and 60 and the case-law cited).
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