Judgment of the Court (Second Chamber), 6 September 2012
Mecsek-Gabona Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága
Reference for a preliminary ruling from the Baranya Megyei Bíróság
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
Case C‑273/11
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published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2012:547 |
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