Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 21 January 2015 — Josef Plöckl v Finanzamt Schrobenhausen

(Case C-24/15)

(2015/C 138/38)

Language of the case: German

Referring court

Finanzgericht München

Parties to the main proceedings

Applicant: Josef Plöckl

Defendant: Finanzamt Schrobenhausen

Question referred

Do Article 22(8), the first subparagraph of Article 28c(A)(a) and Article 28c(A)(d) of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 permit Member States to refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) where, although the supplier has not taken all the measures that can reasonably be expected of him from the point of view of the formal requirements applicable to the recording of the [VAT] identification number, there is no specific evidence of tax evasion, the goods have been moved to another Member State and the other conditions of exemption from tax are also met?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).