46In that context, it must also be recalled that the Court has already held, first, that the exemption of products covered by Article 27(1) of Directive 92/83 is the rule and refusal is the exception, and, second, that the power granted to Member States by that provision to lay down conditions for the purpose of ‘ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse’ cannot detract from the unconditional nature of the obligation imposed by that provision to grant exemption (judgment of 9 December 2010, Repertoire Culinaire, C‑163/09, EU:C:2010:752, paragraph 51 and the case-law cited).
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