Opinion of the Advocate General — ECLI:EU:C:2000:215
Date: 2000-04-13
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value 
added tax — Refund of the tax to taxable persons not established in the territory of the 
country — Taxable person carrying out taxable transactions and exempt transactions in 
the Member State of establishment — Partial refund of tax — Method of calculation 
(Council Directive 79/1072, Arts 2 and 5) 
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SUMMARY — CASE C-136/99 
Articles 2 and 5 of the 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 
must be interpreted as meaning that: 
— they grant taxable persons established 
in a Member State where only part of 
their transactions are taxed a right to 
partial refund of the VAT which has 
been charged in a Member State where 
they are not established on goods or 
services used for the purposes of their 
transactions in the Member State of 
establishment; 
— the amount of VAT refundable is cal­
culated, first, by determining which 
transactions give rise to a right to 
deduction in the Member State of 
establishment and, second, by taking 
account solely of the transactions 
which would also give rise to a right 
of deduction in the Member State of 
refund if they were carried out there 
and of the expenses giving rise to a 
right to deduction in the latter State. 
(see para. 32 and operative part) 
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