Judgment of the Court (Eighth Chamber), 25 October 2012

Daimler AG and Widex A/S v Skatteverket

References for a preliminary ruling from the Förvaltningsrätten i Falun

Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities

Joined Cases C-318/11 and C-319/11

Reports of Cases

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