Judgment_paragraph 32 · Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie (C-307/16)

32Admittedly, as is apparent from Article 131 of the VAT Directive, the exemptions provided for in Chapters 2 to 9 of Title IX of that directive, in which Articles 146 and 147 are found, apply in accordance with conditions which the Member States are to lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse. In addition, Article 273 of the VAT Directive provides that Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion.