30 Next, as regards the purpose of the provisions of Article 132 of Directive 2006/112, it must be recalled that that article aims to exempt from VAT certain activities in the public interest with a view to facilitating access to certain services and the supply of certain goods by avoiding the increased costs that would result if they were subject to VAT (see, to that effect, judgment of 26 February 2015, VDP Dental Laboratory and Others, C‐144/13, C‐154/13 and C‐160/13, EU:C:2015:116, paragraphs 43 and 45 and the case-law cited).
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