Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen (C-587/10)

Judgment of 27 Sept 2012

law://eu/cjeu/2010/c-587-10/para_51@2026-11-13

51Thus, although a VAT identification number provides proof of the tax status of the taxable person and facilitates the tax audit of intra-Community transactions, it constitutes only a formal requirement which cannot undermine the right of exemption from VAT where the substantive conditions for an intra-Community supply are satisfied (see Case C-273/11 Mecsek-Gabona [2012] ECR, paragraph 60).

Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen (C-587/10)

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