CELEX: 62008CN0472
Language: en
Date: 2008-10-23 00:00:00
Title: Case C-472/08: Reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia) lodged on 23 October 2008 — Alstom Power Hydro v Valsts ieņēmumu dienests

20.12.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 327/21
            
         Reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia) lodged on 23 October 2008 — Alstom Power Hydro v Valsts ieņēmumu dienests
   (Case C-472/08)
   (2008/C 327/37)
   Language of the case: Latvian
   Referring court
   Augstākās tiesas Senāts
   Parties to the main proceedings
   
      Applicant: Alstom Power Hydro
   
      Defendant: Valsts ieņēmumu dienests
   Question referred
   On a proper construction of Article 18(4) of Council Directive 77/388/EEC (1) of 17 May 1977, is it contrary to that provision for domestic legislation to lay down a limitation period of three years for the exercise of the right to recover sums of VAT overpaid (the difference between output tax and deductible input tax)?
   
      (1)  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).