C-184/05Twoh International BV v Staatssecretaris van Financiën

Domstolens egne nøkkelord

Sixth VAT Directive - Article 28c(A)(a), first subparagraph - Intra-Community supplies - Exemption - No obligation on the tax authorities to gather evidence - Directive 77/799/EEC - Mutual assistance between the competent authorities of the Member States in the area of direct and indirect taxation - Regulation (EEC) No 218/92 - Administrative cooperation in the area of indirect taxation.

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