Reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia) lodged on 23 October 2008 - Alstom Power Hydro v Valsts ieņēmumu dienests

(Case C-472/08)

Language of the case: Latvian

Referring court

Augstākās tiesas Senāts

Parties to the main proceedings

Applicant: Alstom Power Hydro

Defendant: Valsts ieņēmumu dienests

Question referred

On a proper construction of Article 18(4) of Council Directive 77/388/EEC ¹ of 17 May 1977, is it contrary to that provision for domestic legislation to lay down a limitation period of three years for the exercise of the right to recover sums of VAT overpaid (the difference between output tax and deductible input tax)?

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¹ - Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).