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Diesem obliege daher die Beweispflicht dafür, dass die Voraussetzungen für die Anwendung der Steuerbefreiung erfüllt sind. [EU] 1995-96, No 26, 18.3.1996) states that 'An intra-Community supply from Belgium constitutes a transaction that in principle is liable to VAT in Belgium when it is carried out by a taxable person acting as such.

The example sentences [G] were kindly provided by the Goethe Institute.
Sentences marked by [EU] derived from DGT Multilingual Translation Memory. The European Commission retains ownership of the copyright in the original data.
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