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Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen

In the German case of Vogtländische Straßen- Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen (CJEU Case C-587/10) the CJEU held that Article 28c(A)(a) of the EC Sixth Directive ‘should be interpreted as not precluding the tax authority of a Member State from making the exemption from VAT of an intra-Community supply subject to the provision by the supplier of the VAT identification number of the person acquiring the goods with the proviso that the grant of that exemption should not be refused on the sole ground that that requirement was not fulfilled where the supplier acting in good faith and having taken all the measures which can reasonably be required of him is unable to provide that identification number but provides other information which is such as to demonstrate sufficiently that the person acquiring the goods is a taxable person acting as...

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