Intracommunity supplies and retrospective VAT de-registration

Under which conditions are intracommunity supplies VAT exempt, when the EU customer is VAT registered or de-registered for VAT purposes in its country, with retrospective effect? Victoria Alvarez comments the relevant problems raised by these situations, in the Revue de Droit Fiscal n° 47 of 20 November 2014 comm. 640, after the publication of the judgment ECJ Traum EOOD dated 9 October 2014 C-492/13. Please click here for more.