Judgment_paragraph 53 · Infohos v Belgische Staat (C-400/18)

53In that regard, it is sufficient to note that although, according to the introductory words of Article 13A(1) of the Sixth Directive, Member States are to lay down the conditions for exemptions in such a way as to ensure the correct and straightforward application of those exemptions and to prevent any possible evasion, avoidance or abuse, those conditions cannot affect the substantive definition of the exemptions (judgment of 15 November 2012, Zimmermann, C‑174/11, EU:C:2012:716, paragraph 39). That is precisely the effect of the conditions provided for in the national legislation at issue in the main proceedings which establish, in respect of independent groups of persons which also supply services to non-members, a general and irrebuttable presumption of tax evasion, avoidance or abuse, but do not, however, identify precisely the type of tax evasion, avoidance or abuse that that legislation seeks to prevent.