Judgment of the Court (Second Chamber) of 21 March 2018
Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky
Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods
Case C-533/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
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Opinion
ECLI:EU:C:2017:823 |
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Judgment
ECLI:EU:C:2018:204 |
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