Case C-73/06: Judgment of the Court (Fourth Chamber) of 28 June 2007 (reference for a preliminary ruling from the Finanzgericht Köln, Germany) — Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern (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 )