CELEX: 62018CA0133
Language: en
Date: 2019-05-02 00:00:00
Title: Case C-133/18: Judgment of the Court (Third Chamber) of 2 May 2019 (request for a preliminary ruling from the tribunal administratif de Montreuil — France) — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information from the Member State of refund — Information to be provided within one month of the date on which the request reaches the person to whom it is addressed — Legal nature of time limit and consequences of failure to comply)

1.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 220/6
            
         
      Judgment of the Court (Third Chamber) of 2 May 2019 (request for a preliminary ruling from the tribunal administratif de Montreuil — France) — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics
      (Case C-133/18) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Refund of VAT - Directive 2008/9/EC - Article 20 - Request for additional information from the Member State of refund - Information to be provided within one month of the date on which the request reaches the person to whom it is addressed - Legal nature of time limit and consequences of failure to comply)
      (2019/C 220/08)
      Language of the case: French
      
         Referring court
      
      Tribunal administratif de Montreuil
      
         Parties to the main proceedings
      
      
         Applicant: Sea Chefs Cruise Services GmbH
      
         Defendant: Ministre de l’Action et des Comptes publics
      
         Operative part of the judgment
      
      Article 20(2) of Council Directive 2008/9 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 must be interpreted as meaning that the time limit of one month laid down in that provision for providing the Member State of refund with the additional information requested by that Member State is not a limitation period whereby, if that period is exceeded or in the event of a failure to reply, the taxable person loses the possibility of regularising his refund application by producing, directly before the national court, additional information intended to establish the existence of his right to the refund of VAT.
      
         (1)  OJ C 166, 14.5.2018.