Judgment of the Court (Second Chamber) of 15 March 2007.

Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.

Reference for a preliminary ruling: Corte suprema di cassazione - Italy.

Eighth VAT Directive - Articles 2 and 5 - Taxable persons not established in the territory of the country - Tax paid in error - Arrangements for reimbursement.

Case C-35/05.

Reports of Cases

2007 I-02425