C-26/16Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor.

Tolker