Case C-433/08: Judgment of the Court (Fourth Chamber) of 3 December 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Yaesu Europe BV v Bundeszentralamt für Steuern (Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Annex A — Application for a refund — Meaning of signature of that application — National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent)