Judgment_paragraph 49 · KRI SpA v Agenzia delle Dogane e dei Monopoli (C-323/22)

49Since the exemption provided for in the second sentence of Article 14(1) of Directive 92/12 is separate from the exemption provided for in the first sentence of that paragraph, the first exemption cannot be interpreted broadly (see, to that effect, judgment of 18 December 2007, Société Pipeline Méditerranée et Rhône, C‑314/06, EU:C:2007:817, paragraph 43). Furthermore, the exemption provided for in the first sentence of Article 14(1) of Directive 92/12 for losses attributable to fortuitous events or force majeure is a derogation from the general rule, which must therefore be interpreted strictly (see, to that effect, judgment of 18 December 2007, Société Pipeline Méditerranée et Rhône, C‑314/06, EU:C:2007:817, paragraph 30).