CELEX: 62008CJ0244
Failure of Member State to fulfil obligations
Sixth VAT Directive
Article 17
Eighth Directive 79/1072/EEC
Article 1
Thirteenth Directive 86/560/EEC
Article 1
Refund or deduction of VAT
Taxable person established in another Member State or in a non-Member State, but having a fixed establishment in the Member State concerned

Failure of a Member State to fulfil obligations – Infringement of Article 1 of Eighth Council Directive 79/1072/EEC of 6 December
1979 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value
added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11) and Article 1 of Thirteenth
Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover
taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory – Refund
of VAT to a taxable person established in another Member State or in a non-member country but having a fixed establishment
in Italy.
Operative part
The Court:
1.
Declares that the Italian Republic has failed, in relation to the refund of value added tax to a taxable person residing in
another Member State or in a non-Member State, but having a fixed establishment in the Member State concerned, to fulfil its
obligations under Article 1 of the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws
of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established
in the territory of the country, and Article 1 of the Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation
of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons
not established in Community territory, by requiring a taxable person established in another Member State or in a non-member
State, but having a fixed establishment in Italy and who, during the period at issue, supplied goods and services in Italy,
to apply for a refund of input value added tax according to the mechanism provided by those directives rather than deduct
it when the purchase in respect of which repayment of that tax is sought is made not through that fixed establishment, but
directly by the principal establishment of that taxable person;
2.
Orders the Italian Republic to pay the costs.