32Furthermore, the exemption provided for in Article 13(A)(1)(g) of the Sixth Directive may be relied upon by a taxable person before a national court in order to oppose national rules incompatible with that provision. In such cases, it is for the national court to establish, in the light of all relevant factors, whether the taxable person is an organisation recognised as ‘charitable’ for the purposes of that provision (see Kügler, paragraph 61).
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