European Court of Justice (Ninth Chamber)

E. Juhász, acting as President of the Chamber, K. Jürimäe (Rapporteur) and C. Lycourgos, (Judges), M. Wathelet, Advocate General

Judgment delivered 21 February 2018 (*)

Value added tax – Successive supplies relating to the same goods – Place of the second supply – Information provided by the first supplier – Value added tax (VAT) identification number – Right to deduct – Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct.

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