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Judgment of the Court (Fourth Chamber), 27 September 2012.#Vogtländische Straßen-, Tief- und Rohrleitungsbau Rodewisch (VSTR) v Finanzamt Plauen.#Reference for a preliminary ruling from the Bundesfinanzhof.#Taxation — Value added tax — Supply of goods — Taxation of chain transactions — Refusal to exempt on grounds of failure to produce the VAT identification …

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17 – Such proof is also mentioned in Article 18(1) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ 2011 L 77, p. 1), pursuant to which, ''[u]nless he has information to the contrary, the supplier may regard a customer established within the …

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2012-9-27 · 14 In November 1998 a branch of VSTR established in Germany sold two stone‑crushing machines to Atlantic International Trading Co. (''Atlantic''), established in the United States. Atlantic had a subsidiary in Portugal but was not registered in any Member State of the European Union for VAT purposes.


In November 1998 a branch of VSTR established in Germany sold two stone-crushing machines to Atlantic International Trading Co. (''Atlantic''), established in the United States. Atlantic had a subsidiary in Portugal but was not registered in any Member State of …

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2016-1-14 · VSTR C-587/10 Richard T. Ainsworth 1/14/13 12:19 PM 2 VAT TRIANGULATION WITH A US MIDDLEMAN VSTR, C-587/10 Richard T. Ainsworth It is not every day that an American firm finds itself in the middle of an EU VAT

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2018-11-17 · VSTR, C-587/10 par. 45 Substantive vs. formal requirements a measure which, in essence, makes the right of exemption from VAT in respect of an intra-Community supply subject to compliance with formal obligations, without any account being taken of the substantive requirements and, in particular, without any

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