CELEX: 62020CA0294
Language: en
Date: 2021-09-09 00:00:00
Title: Case C-294/20: Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Audiencia Nacional — Spain) — GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central (Reference for a preliminary ruling — Harmonisation of the laws of the Member States relating to turnover taxes — Eighth Directive 79/1072/EEC — Articles 3, 6 and 7 — Arrangements for the refund of value added tax (VAT) — Taxable persons not established in the territory of the country — Refusal of refund of VAT paid — Documents constituting evidence of the right to a refund — Failure to submit supporting documents within the time limit)

22.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 471/8
            
         
      Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Audiencia Nacional — Spain) — GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central
      (Case C-294/20) (1)
      
      (Reference for a preliminary ruling - Harmonisation of the laws of the Member States relating to turnover taxes - Eighth Directive 79/1072/EEC - Articles 3, 6 and 7 - Arrangements for the refund of value added tax (VAT) - Taxable persons not established in the territory of the country - Refusal of refund of VAT paid - Documents constituting evidence of the right to a refund - Failure to submit supporting documents within the time limit)
      (2021/C 471/10)
      Language of the case: Spanish
      
         Referring court
      
      Audiencia Nacional
      
         Parties to the main proceedings
      
      
         Applicant: GE Auto Service Leasing GMBH
      
         Defendant: Tribunal Económico Administrativo Central
      
         Operative part of the judgment
      
      
                  1.
               
               
                  The provisions of 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 not established in the territory of the country and the principles of European Union law, in particular the principle of fiscal neutrality, must be interpreted as not precluding an application for a refund of value added tax (VAT) from being rejected where the taxable person has not, within the time limits laid down, submitted to the competent tax authority, even at the latter’s request, all the documents and information required to prove his or her right to a refund of VAT, irrespective of the fact that those documents and information were submitted by that taxable person, on his or her own initiative, in the context of the complaint or the judicial review of the decision rejecting such a right to a refund, provided that the principles of equivalence and effectiveness are complied with, which is a matter for the referring court to verify.
               
            
                  2.
               
               
                  European Union law must be interpreted as meaning that the fact that a taxable person claiming a refund of value added tax (VAT) does not produce during the administrative procedure the documents requested by the tax authorities, but does so spontaneously during subsequent procedures, does not constitute an abuse of rights.
               
            
         (1)  OJ C 320, 28.9.2020.