Judgment_paragraph 26 · Twoh International BV v Staatssecretaris van Financiën (C-184/05)

26The Court considers that, as the Commission of the European Communities has correctly argued, the principle that the burden of proving entitlement to a tax derogation or exemption rests upon the person seeking to benefit from such a right is to be viewed as being within the limits imposed by Community law. Thus, for the purpose of applying the first subparagraph of Article 28c(A)(a) of the Sixth Directive, it is for the supplier of the goods to furnish the proof that the conditions for exemption referred to in paragraph 23 of this judgment are fulfilled.

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

Key facts

History · 1 version

Connections