Judgment_paragraph 39 · Proceedings brought by Veronsaajien oikeudenvalvontayksikkö (C-215/19)

39Nevertheless, 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. Accordingly, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in that provision should be construed in such a way as to deprive them of their intended effects (see, by analogy, judgment of 16 October 2019, Winterhoff and Eisenbeis, C‑4/18 and C‑5/18, EU:C:2019:860, paragraph 45 and the case-law cited).

Proceedings brought by Veronsaajien oikeudenvalvontayksikkö (C-215/19)

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