European Court of Justice (Fifth Chamber)

T. von Danwitz (Rapporteur), President of the Chamber, C. Vajda, A. Rosas, E. Juhász and D. Šváby, (Judges), N. Wahl, Advocate General

Judgment delivered 9 October 2014 *

Value added tax – Reference for a preliminary ruling – Directive 2006/112/EC, art. 138(1) – Exemptions for Intra-Community transactions – Purchaser not registered for VAT purposes – Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative – Principles of proportionality, legal certainty and protection of legitimate expectations – Direct effect.

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