Judgment — ECLI:EU:C:2012:382
Date: 2012-06-21
Language of the case: Italian
Court formation: Fifth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Italy

Summary of the Judgment Harmonisation of fiscal legislation — Common system of value added tax — Refund of the tax to taxable persons not established in the territory of the country — Legal nature of the time limit within which refund applications are to be submitted — Time bar (Council Directive 79/1072, Art. 7(1)(1)) The six-month time limit laid down in the last sentence of the first subparagraph of Article 7(1) of Eighth Directive 79/1072 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 — for submitting an application for a value added tax refund is a mandatory time limit. (see para. 34, operative part)