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 of legitimate expectations – Direct effect
C-492/13, [2014] EUECJ C-492/13
Bailii
Directive 2006/112/EC 138(1)
European
VAT
Updated: 22 December 2021; Ref: scu.537478