26The Baranya Megyei Bíróság believes that an interpretation of Article 138 of Directive 2006/112 is necessary if it is to be able to determine what constitutes satisfactory evidence that a tax-exempt supply of goods has taken place and define the extent to which the vendor, if it does not arrange the transport itself, is answerable for the conduct of the purchaser. Referring to Case C-409/04 Teleos and Others [2007] ECR I-7797, the referring court also asks whether the fact that Agro-Trade’s VAT identification number was removed from the register after the goods had been supplied can raise doubts as to Mecsek-Gabona’s good faith and serve as a basis for finding that the transaction was not a VAT-exempt supply.
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