46In the second place, as regards the context of which Article 132(1)(g) of the VAT Directive forms part, that provision is to be found in Chapter 2 entitled ‘Exemptions for certain activities in the public interest’, of Title IX of that directive, that contains Articles 132 to 134 of that directive. The heading of that chapter indicates that it is the public interest nature of transactions referred to in that chapter that is the aspect considered by the EU legislature as being the decisive factor for the purpose of exempting transactions from VAT. The fact that those transactions are actually carried out in the territory of one Member State more than another Member State is not relevant to that public interest nature.
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