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 left the territory of the Member State of supply – Removal from the register, with retroactive effect, of the customer’s VAT identification number)
JN Cunha Rodrigues
C-273/11, [2012] EUECJ C-273/11
Bailii
European, VAT
Updated: 01 November 2021; Ref: scu.464451
