ECJ Reference for a preliminary ruling – Taxation – VAT – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-Community transactions – Purchaser not registered for VAT purposes – Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative – Principles of proportionality, legal certainty and protection … Continue reading Traum (Judgment): ECJ 9 Oct 2014

mecsek_nemetiECJ212 ECJ VAT – Directive 2006/112/EC – Article 138(1) – Conditions of exemption for intra-Community transactions characterised by the obligation on the purchaser to ensure, as from the time of their loading, the transport of the goods of which it disposes as owner – Obligation on the vendor to prove that the goods have physically … Continue reading Mecsek-Gabona Kft v Nemzeti Ado- Es Vamhivatal Del-Dunantuli Regionalis Ado Foigazgatosaga: ECJ 6 Sep 2012