43The Court has also held that it is for the supplier of the goods to furnish the proof that the conditions laid down for the application of the first subparagraph of Article 28c(A)(a) of the Sixth Directive, including those imposed by the Member States for the purpose of ensuring the correct and straightforward application of the exemptions and for preventing any evasion, avoidance or abuse, are fulfilled (see R, paragraph 46).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.