Judgment_paragraph 38 · K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz (C-58/20, C-59/20)

38Thus, even if the exemption provided for in Article 135(1)(g) of the VAT Directive must be interpreted strictly, the principle of fiscal neutrality and the objectives of that exemption militate in favour of an interpretation which does not deprive it of its effect (see, to that effect, judgment of 9 December 2015, Fiscale Eenheid X, C‑595/13, EU:C:2015:801, paragraph 68).