49However, that provision expressly refers only to supplies of services by independent groups of persons to their members. It does not refer to supplies of services by an independent group of persons to a VAT group whose members are not also all members of that independent group of persons. Since the conditions for exemption are precisely formulated, any interpretation which broadens the scope of Article 132(1)(f) of Directive 2006/112 would be incompatible with the objective of that provision (see, to that effect, judgment of 15 June 1989, Stichting Uitvoering Financiële Acties, 348/87, EU:C:1989:246, paragraph 14).
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