Judgment of the Court (Fifth Chamber), 9 October 2014
Traum EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Request for a preliminary ruling from the Administrativen sad Varna
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
Case C‑492/13
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2014:2267 |
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