CELEX: 62011CA0294
Language: en
Date: 2012-06-21 00:00:00
Title: Case C-294/11: Judgment of the Court (Fifth Chamber) of 21 June 2012 (reference for a preliminary ruling from the Corte suprema di cassazione — Italy) — Ministero dell’Economia e delle Finanze, Agenzia delle Entrate v Elsacom NV (Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Time-limit within which refund applications are to be submitted — Time bar)

18.8.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 250/8
            
         Judgment of the Court (Fifth Chamber) of 21 June 2012 (reference for a preliminary ruling from the Corte suprema di cassazione — Italy) — Ministero dell’Economia e delle Finanze, Agenzia delle Entrate v Elsacom NV
   (Case C-294/11) (1)
   
   (Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Time-limit within which refund applications are to be submitted - Time bar)
   2012/C 250/13
   Language of the case: Italian
   
      Referring court
   
   Corte suprema di cassazione
   
      Parties to the main proceedings
   
   
      Applicants: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
   
      Defendant: Elsacom NV
   
      Re:
   
   Reference for a preliminary ruling — Corte suprema di Cassazione — Interpretation of Article 7(1) of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation 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 (OJ 1979 L 331, p. 11) — Period of six months from the end of the calendar year in which value added tax became chargeable within which to submit an application for refund of that tax — The legal significance of the period laid down by the directive
   
      Operative part of the judgment
   
   The six-month time limit laid down in the last sentence of the first subparagraph of Article 7(1) of Eighth Council Directive 79/1072/EC 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 — for submitting an application for a value added tax refund is a mandatory time limit.
   
      (1)  OJ C 252, 27.8.2011.