https://www.taxtmi.com/caselaws?id=168260 VAT exemption wording in Article 13A(1)(b) and (g) of the Sixth Directive is to be construed strictly, but not so narrowly as to limit "establishment" or "organisation" to legal persons where the text contains no such restriction. The expressions are capable of covering one or more natural persons carrying on a business, and the absence of an express reference to legal persons supports that reading. That interpretation also accords with fiscal neutrality, which prevents economically equivalent operators from being treated differently for VAT purposes solely because they use different legal forms. Natural persons running a business are therefore not excluded from the exemption. en-us Tue, 07 Sep 1999 00:00:00 +0530 Wed, 11 Feb 2015 15:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168260 VAT exemption wording in Article 13A(1)(b) and (g) of the Sixth Directive is to be construed strictly, but not so narrowly as to limit "establishment" or "organisation" to legal persons where the text contains no such restriction. The expressions are capable of covering one or more natural persons carrying on a business, and the absence of an express reference to legal persons supports that reading. That interpretation also accords with fiscal neutrality, which prevents economically equivalent operators from being treated differently for VAT purposes solely because they use different legal forms. Natural persons running a business are therefore not excluded from the exemption. Case-Laws Service Tax Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168260