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Document 62010CN0587

Case C-587/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 December 2010 — Vogtländische Straßen- Tief und Rohrleitungsbau GmbH (VSTR) v Finanzamt Plauen; other participant: Bundesministerium der Finanzen

OJ C 80, 12.3.2011, p. 10–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

12.3.2011   

EN

Official Journal of the European Union

C 80/10

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 December 2010 — Vogtländische Straßen- Tief und Rohrleitungsbau GmbH (VSTR) v Finanzamt Plauen; other participant: Bundesministerium der Finanzen

(Case C-587/10)

2011/C 80/19

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: VSTR Vogtländische Straßen- Tief und Rohrleitungsbau GmbH (VSTR)

Defendant: Finanzamt Plauen

Intervening party: Bundesministerium der Finanzen

Questions referred

1.

Does Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (1) allow the Member States to accept an intra-Community supply as tax-exempt only where the taxable person provides evidence in the accounts of the VAT identification number of the person acquiring the goods?

2.

Is it relevant to the answer to that question:

that the person acquiring the goods was a trader with its seat in a third State, which admittedly dispatched the object of the supply in the course of a chain transaction from one Member State to another Member State, but is not registered for VAT purposes in any Member State,

and

whether the taxable person has proved that the person acquiring the goods submitted a tax return concerning the intra-Community acquisition.

(1)  OJ 1977 L 145, p. 1.

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