CELEX: 62005CJ0090
Failure of a Member State to fulfil obligations
Directive 79/1072/EEC
VAT
Refund
Taxable persons not established in the territory of the country

Failure of a Member State to fulfil obligations – Infringement of Article 7(4) 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) – Delays in refunds
of VAT paid to taxable persons not established within the country
Operative part:
The Court:
1.
Declares that, by not observing the six-month period for refunds of VAT to taxable persons not established within the country,
the Grand Duchy of Luxembourg has failed to fulfil its obligations under Article 7(4) 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;
2.
Orders the Grand Duchy of Luxembourg to pay the costs.