46The principle of fiscal neutrality requires that an exemption from VAT be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements, and it can only be otherwise if non-compliance with such formal requirements would effectively prevent the production of conclusive evidence that the substantive requirements have been satisfied (see Collée, paragraph 31), provided, however, that the supplier of the goods has not intentionally participated in tax evasion which has jeopardised the operation of the common system of VAT. In such a situation, the Court has held that the principle of tax neutrality cannot legitimately be invoked by such a person (see R, paragraph 54).
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