22Furthermore, the terms used to designate the exemptions covered by Article 135(1) of the VAT Directive are to be interpreted strictly since these exemptions constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, to that effect, the judgment of 19 December 2018, Mailat, C‑17/18, EU:C:2018:1038, paragraph 37). It follows that, where a supply of services does not fall within the exemptions provided for by the VAT Directive, the supply is subject to VAT by virtue of Article 2(1)(c) of that directive (judgment of 10 April 2019, PSM ‘K’, C‑214/18, EU:C:2019:301, paragraph 43).
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