CELEX: 62008CA0472
Language: en
Date: 2010-01-21 00:00:00
Title: Case C-472/08: Judgment of the Court (First Chamber) of 21 January 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Alstom Power Hydro v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Sixth VAT Directive — Article 18(4) — National legislation laying down a limitation period of three years for the refund of excess VAT)

13.3.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 63/14
            
         Judgment of the Court (First Chamber) of 21 January 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Alstom Power Hydro v Valsts ieņēmumu dienests
   (Case C-472/08) (1)
   
   (Reference for a preliminary ruling - Sixth VAT Directive - Article 18(4) - National legislation laying down a limitation period of three years for the refund of excess VAT)
   2010/C 63/21
   Language of the case: Latvian
   
      Referring court
   
   Augstākās tiesas Senāts
   
      Parties to the main proceedings
   
   
      Applicant: Alstom Power Hydro
   
      Defendant: Valsts ieņēmumu dienests
   
      Re:
   
   Reference for a preliminary ruling — Augstākās tiesas Senāts — Interpretation of Article 18(4) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — National legislation providing for a period of three years for the introduction of applications for the refund of excess tax.
   
      Operative part of the judgment
   
   Article 18(4) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment is to be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, which lays down a limitation period of three years in which to make an application for the refund of excess value added tax collected by, though not due to, the tax authority.
   
      (1)  OJ C 327, 20.12.2008.