Judgment of the Court (Fifth Chamber), 21 June 2012

Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV

Reference for a preliminary ruling from the Corte suprema di cassazione

Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Time limit within which refund applications are to be submitted — Time bar

Case C-294/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)