Opinion of the Advocate General — ECLI:EU:C:2019:37
Date: 2019-01-17
Language of the case: French
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: France

Request for a preliminary ruling from the Tribunal Administratrif de Montreuil (France) lodged on 20 February 2018 — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics (Case C-133/18) Language of the case: French Referring court Tribunal Administratrif de Montreuil Parties to the main proceedings Applicant: Sea Chefs Cruise Services GmbH Defendant: Ministre de l’Action et des Comptes publics Question referred Must Article 20(2) of Council Directive 2008/9/EC of 12 February 2008 1 be interpreted as meaning that it creates a limitation rule which has the effect that a taxable person of a Member State which applies for a refund of value added tax from a Member State in which it is not established is not able to regularise its refund application before a tax court if it has not complied with the time limit for replying to a request for information made by the administration in accordance with the provisions of the first paragraph of that article, or, on the contrary, as meaning that that taxable person may, in the context of the right of appeal laid down in Article 23 of the directive, and having regard to the principles of neutrality and proportionality of VAT, regularise its application before the tax court? ____________ 1 Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ 2008 L 44, p. 23).