17The terms ‘establishment ’ and ‘organisation ’ are in principle sufficiently broad to include natural persons as well. It may be added that none of the language versions of Article 13A of the Sixth Directive include the term ‘legal person ’, which would have been clear and unambiguous, instead of the abovementioned terms. It may be inferred that, in employing those terms, the Community legislature did not intend to confine the exemptions referred to in that provision to the activities carried on by legal persons, but meant to extend the scope of those exemptions to activities carried on by individuals.
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