European Court of Justice (Ninth Chamber)

E. Juhász, President of the Chamber, K. Jürimäe (Rapporteur) and C. Lycourgos, (Judges), P. Mengozzi, Advocate General

Judgment delivered 9 February 2017 *

Value added tax – Conditions for exempting with credit (zero-rating) an intra-Community supply of goods – VAT Information Exchange System (VIES) – Purchaserʼs failure to register – Whether permissible to reject exemption – Principle of proportionality – Directive 2006/112 (the Principal VAT Directive), art. 131 and 138(1).

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