15According to the Bundesgerichtshof, everything suggests that a uniform interpretation must be placed on the term ‘bodies recognised’ in Article 13A(1)(n) of the Sixth Directive and consequently performances by ‘soloists’ as natural persons can fall within the scope of the exemption from VAT. In addition, the principle of fiscal neutrality, inherent in the VAT system and cited by the Court in Case C-283/95 Fischer [1998] ECR I-3369, also precludes traders who carry on similar activities from being treated differently as regards taxation.
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