Judgment_paragraph 43 · XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-312/19)

43Notwithstanding the fact that the agreement at issue contained a clause designating XT as the person who, in relations with third parties, acted in the name of both parties to the agreement, the referring court states, inter alia as regards the supplies at issue, that only XT participated in those relations, and that he did not mention the partner’s identity or the partnership at issue, so that it is, according to the referring court, highly likely that the persons to whom the supplies were made were unaware that a partner existed.