CELEX: 62008CN0433
Language: en
Date: 2008-10-01 00:00:00
Title: Case C-433/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 1 October 2008 — Yaesu Europe BV v Bundeszentralamt für Steuern

6.12.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 313/18
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 1 October 2008 — Yaesu Europe BV v Bundeszentralamt für Steuern
   (Case C-433/08)
   (2008/C 313/26)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Yaesu Europe BV
   
      Defendant: Bundeszentralamt für Steuern
   Questions referred
   
               1.
            
            
               Is the term ‘Signature’ in the specimen in Annex A to the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons (1) not established in the territory of the country, which is to be used to submit an application for a refund of turnover tax pursuant to Article 3(a) of the directive, to be to be given a uniform Community law interpretation?
            
         
               2.
            
            
               If the answer to the first question is in the affirmative:
               Is the term ‘Signature’ to be understood as meaning that the application for a refund must be signed by the taxable person himself or, in regard to a legal person, by its statutory representative, or is the signature of an agent (for example, a representative for tax purposes or an employee of the taxable person) sufficient?
            
         
      (1)  OJ L 331, 1979, p. 11.