Sixth VAT Directive – Article 28c(A)(a), first subparagraph – Intra-Community supplies – Exemption – No obligation on the tax authorities to gather evidence – Directive 77/799/EEC – Mutual assistance between the competent authorities of the member states in the area of direct and indirect taxation – Regulation (EEC) No 218/92 – Administrative cooperation in the area of indirect taxation.
September 26 2007
