trador who has not fulfilled his reporting in the state of departure will have to justify his shortcomings the tax administration of the members state where the is not to tax administration his own state
Therefore, a trader who has not fulfilled his reporting obligations in the Member State of departure will have to justify his shortcomings to the tax administration of the Member State where the VAT is due and not to the tax administration of his own Member State.
trader who has not fulfilled his reporting in the State of departure will have to justify his shortcomings the tax administration of the Member State where the is not to tax administration his own State.