In Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira (Case C-26/16) (1 February 2017) the advocate general considered the obligations of the vendor of a car in the context of an intra-community supply.
The sale of a car by Santogal a Portuguese company to an Angolan national for his personal use in Spain had given rise to the question of whether a member state was allowed: