C-275/18Milan Vinš v Odvolací finanční ředitelství

Domstolens egne nøkkelord

Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.

Tolker