CELEX: 62011CN0294
Language: en
Date: 2011-06-09 00:00:00
Title: Case C-294/11: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 9 June 2011 — Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom N.V.

27.8.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 252/19
            
         Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 9 June 2011 — Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom N.V.
   (Case C-294/11)
   2011/C 252/35
   Language of the case: Italian
   
      Referring court
   
   Corte Suprema di Cassazione
   
      Parties to the main proceedings
   
   
      Applicants: Ministero dell’Economia e delle Finanze and Agenzia delle Entrate
   
      Defendant: Elsacom N.V.
   
      Question referred
   
   Is the period of six months from the end of the calendar year in which value added tax became chargeable, being the time allowed for taxable persons not established in the territory of the country to submit an application for refund of that tax — as laid down in the last sentence of the first subparagraph of Article 7(1) of Eighth Council Directive 79/1072/EEC (1) of 6 December 1979 — a mandatory time-limit, that is to say, a time-limit non-compliance with which results in forfeiture of the right to a refund?
   
      (1)  OJ 1979 L 331, p. 11.