Likewise, it would be contrary to the principle of legal certainty if a Member State which has laid down the conditions for the application of the exemption of supplies of goods for export to a destination outside the Community by prescribing, among other things, a list of the documents to be presented to the competent authorities, and which has accepted, initially, the documents presented by the supplier as evidence establishing entitlement to the exemption, could subsequently require that supplier to account for the value added tax on that supply, where it transpires that, because of the purchaser’s fraud, of which the supplier had and could have had no knowledge, the conditions for the exemption were in fact not met.
Samuti oleks õiguskindluse põhimõttega vastuolus see, kui liikmesriik, kes on kehtestanud tingimused ühendusest väljuva eksporditarne maksust vabastamiseks, määrates eeskätt kindlaks pädevatele ametiasutustele esitatavate dokumentide loetelu, ja kes kiitis esmalt heaks tarnija esitatud dokumendid kui tõendid, mis annavad õiguse maksuvabastuseks, võiks hiljem kohustada seda tarnijat maksma nimetatud tarnega seotud käibemaksu, kui selgub, et kuna omandaja on toime pannud maksudest kõrvalehoidumise, millest tarnija midagi ei teadnud ega pidanudki teadma, siis ei ole maksuvabastuse tingimused tegelikult täidetud.