Request for a preliminary ruling from the Administrativen sad – Varna in the case Traum.
Is the requirement giving entitlement to tax exemption under Article 138(1) of Directive 2006/112/EC fulfilled and is there no exception under the second paragraph of Article 139(1) of the Directive in circumstances such as those in the main proceedings in which it was established that the absence of the characteristic of a ‘person registered under the ZDDS' in respect of the acquirer of the goods was indicated in the Union database after the actual supply, but the applicant claims that it acted with due diligence by obtaining information in this system which is not documented? The late recording of the characteristic of a ‘person registered under the ZDDS' emerges from hard copies/information of the tax authorities.
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