Case C-371/19: Judgment of the Court (Fifth Chamber) of 18 November 2020 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 170 and Article 171(1) — VAT refund to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State — Directive 2008/9/EC — Rules for the refund of VAT — Articles 9 and 10 — Article 15(1) — Article 20 — No copy of an invoice or an importation document — Systematic rejection of incomplete refund applications — Refusal to ask the taxable person to complete the application after the expiry of the time limit for submitting an application — Principle of fiscal neutrality — Principle of proportionality — Admissibility)

Maintenance EN

Please note that this website will be undergoing technical maintenance between 28 and 31 August. Consequently, users may experience instabilities and limited functionality. We apologise for the inconvenience.

Web Content Display (Global)

Publication Detail Actions Portlet

custom-survey-notification

Publication Detail Portlet

Publication detail

Home

Publication Viewer

Document viewer

The document doesn't have a viewable format at this time

Go Back Widget