29In that regard, it must be recalled that the terms used to specify the exemptions covered by Article 135(1) of Directive 2006/112 are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person acting as such (judgment of 17 March 2016, Aspiro, C‑40/15, EU:C:2016:172, paragraph 20).
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