Case C-184/05: Judgment of the Court (Third Chamber) of 27 September 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — The Netherlands) — Twoh International BV v Staatssekretaris van Finaciën (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)