In Case C‑489/09
Fecha: 27-Ene-2011
16Vandoorne is registered as liable for VAT in respect of the wholesale trade in manufactured tobacco. It acts on that basis as an intermediary in the supply chain for those products between manufacturers and/or importers, on the one hand, and re-sellers and/or retailers, on the other. 17It is clear in this regard from the case-file submitted to th...