Judgment of the Court (Tenth Chamber) of 9 September 2021
GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central
Request for a preliminary ruling from the Audiencia Nacional
Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given
Case C-294/20
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Judgment
ECLI:EU:C:2021:723 |
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