Judgment of the Court (Tenth Chamber) of 21 September 2017
SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti
Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie
Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation
Case C-441/16
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Judgment
ECLI:EU:C:2017:712 |
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