Judgment — ECLI:EU:C:2008:211
Date: 2008-04-10
Language of the case: English
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Concepts: National derogations;General;Refunds
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

summary, see Weber’s Wine World and Others (cited in footnote 31), paragraph 94 et seq. 34 – Joined Cases 331/85, 376/85 and 378/85 Bianco and Girard [1988] ECR 1099, paragraph 17; Weber’s Wine World and Others (cited in footnote 31), paragraph 96; and Comateb and Others (cited in footnote 32), paragraph 25. 35 – See Bianco and Girard (cited in footnote 34), paragraph 20; Comateb and Others (cited in footnote 32), paragraph 29 et seq.; Michaïlidis (cited in footnote 32), paragraphs 34 and 35; and Weber’s Wine World and Others (cited in footnote 31), paragraph 97 et seq. 36 – One might, however, ask whether that principle does not already require that all claims for refund based on Community law be treated equally. That question can go unanswered here since the principles of equal treatment and fiscal neutrality have to be observed in any case (see, to that effect, point 56 et seq. below). 37 – Marks & SpencerI (cited in footnote 9), paragraph 44. In those proceedings, the principle of the protection of legitimate expectations had to be observed. 38 – See Case 268/83 Rompelman [1985] ECR 655, paragraph 19; Case C‑317/94 Elida Gibbs [1996] ECR I‑5339, paragraph 20; and Case C‑465/03 Kretztechnik [2005] ECR I‑4357, paragraph 34. 39 – Commission v France (cited in footnote 19), paragraph 22; Gregg (cited in footnote 27), paragraphs 19 and 20; Linneweber and Akritidis (cited in footnote 27), paragraph 24; Kingscrest Associates and Montecello (cited in footnote 27), paragraph 54; and JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies (cited in footnote 27), paragraph 46. 40 – Case C-382/02 Cimber Air [2004] ECR I-8379, paragraphs 23 and 24; Case C-280/04 Jyske Finans [2005] ECR I-10683, paragraph 39; and Case C-169/04 Abbey National and Inscape Investment Fund [2006] ECR I-4027, paragraph 56. 41 – JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies (cited in footnote 27), paragraph 47 with further references. 42 – See, inter alia, Case C‑309/89 Codorniu v Council [1994] ECR I‑1853, paragraph 26; Case C‑354/95 National Farmers’ Union and Others [1997] ECR I‑4559, paragraph 61; and Case C‑291/03 MyTravel [2005] ECR I‑8477, paragraph 44. 43 – See, in particular, Case 106/77 Simmenthal [1978] ECR 629, paragraph 16; Case C‑213/89 Factortame and Others [1990] ECR I‑2433, paragraph 19; Case C‑453/99 Courage and Crehan [2001] ECR I‑6297, paragraph 25; and Joined Cases C‑295/04 to C‑298/04 Manfredi and Others [2006] ECR I‑6619, paragraph 89. 44 – See, inter alia, Case C‑198/01 CIF [2003] ECR I‑8055, paragraph 48, and Manfredi and Others (cited in footnote 43), paragraph 39. 45 – See Case C‑396/98 Schloßstraße [2000] ECR I‑4279, paragraphs 44 and 47, and Marks &SpencerI (cited in footnote 9), paragraphs 45 and 46. 46 – Joined Cases C‑231/06 to C‑233/06 Jonkman and Others [2007] ECR I‑0000, paragraph 39, with reference to Case C‑408/92 Avdel Systems [1994] ECR I‑4435, paragraphs 16 and 17; Case C‑442/00 Rodríguez Caballero [2002] ECR I‑11915, paragraphs 42 and 43, and Case C‑81/05 Cordero Alonso [2006] ECR I‑7569, paragraphs 45 and 46. 47 – See Case 188/83 Witte v Parliament [1984] ECR 3465, paragraph 15, and Case 134/84 Williams v Court of Auditors [1985] ECR 2225, paragraph 14. 48 – Joined Cases C‑393/04 and C‑41/05 Air Liquide Industries Belgium [2006] ECR I‑5293, paragraphs 43 and 45, and Case C‑368/04 Transalpine Ölleitung [2006] ECR I‑9957, paragraphs 49 and 50. 49 – See points 48 and 49 above and the case-law cited there. 50 – See, in that respect, Case 148/78 Ratti [1979] ECR 1629, paragraph 22; Becker (cited in footnote 28), paragraph 24; Case 152/84 Marshall [1986] ECR 723, paragraph 49; and Case C‑91/92 Faccini Dori [1994] ECR I‑3325, paragraphs 22 and 23.