Judgment of the Court (Fourth Chamber) of 28 June 2007.

Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern.

Reference for a preliminary ruling: Finanzgericht Köln - Germany.

Sixth VAT Directive - Article 17(3) and (4) - Refund of VAT - Eighth VAT Directive - Refund of VAT to taxable persons not established inside the country - Articles 3(b) and 9, second paragraph - Annex B - Certificate of status as a taxable person - Legal scope - Thirteenth VAT Directive - Refund of VAT to taxable persons not established in Community territory - Article 1(1) - Concept of ‘business’.

Case C-73/06.

Reports of Cases

2007 I-05655