Opinion of the Advocate General expected to be delivered in Case C-386/16, Toridas (VAT –  Interpretation of Articles 138(1), 140(a) and/or 141 of Council Directive 2006/112/EC in conjunction with Articles 33 and 40 thereof)

Questions referred

Must Articles 138(1), 140(a) and/or 141 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read, inter alia, in conjunction with Articles 33 and 40 thereof, be interpreted as meaning that, in circumstances such as those here at issue (in the main proceedings), the supply of goods by a taxable person who is established in the first Member State must be exempt under those provisions in the case where, before that supply transaction is entered into, the purchaser (that is to say, the person identified as being a taxable person in the second Member State) expresses an intention to sell the goods immediately, before transporting them from the first Member State, to a taxable person established in a third Member State, for whom those goods are transported (dispatched) to that third Member State?

Is the answer to Question 1 affected by the fact that a portion of the goods was processed on the instructions of the taxable person established (identified for tax purposes) in the second Member State, prior to their being transported to the third Member State?