21It should be recalled that, in accordance with the Court’s settled case-law, the exemptions laid down in Article 135(1) of the VAT Directive constitute independent concepts of EU law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (judgment of 25 July 2018, DPAS, C‑5/17, EU:C:2018:592, paragraph 28 and the case-law cited).
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