CELEX: C2005/082/52
Language: en
Date: 2005-04-02 00:00:00
Title: Case C-90/05: Action brought on 18 February 2005 by the Commission of the European Communities against the Grand Duchy of Luxembourg

2.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/26
            
         Action brought on 18 February 2005 by the Commission of the European Communities against the Grand Duchy of Luxembourg
   (Case C-90/05)
   (2005/C 82/52)
   Language of the case: French
   An action against the Grand Duchy of Luxembourg was brought before the Court of Justice of the European Communities on 18 February 2005 by the Commission of the European Communities, represented by Dimitris Triantafyllou, acting as Agent, with an address for service in Luxembourg.
   The Commission of the European Communities
   Having put the Grand Duchy of Luxembourg on notice to submit its observations and having issued a reasoned opinion on 7 July 2004 and regard being had to the reply of the government of the Grand Duchy of Luxembourg, registered at the Secretariat General on 13 October 2004,
   Claims that the Court should:
   
               1.
            
            
               declare that, by not observing the six-month period for refunds of VAT to taxable persons established within the country, the Grand Duchy of Luxembourg has failed to fulfil its obligations under Article 7(4) of Eighth Council Directive 79/1072/EEC of 6 December 1979, (1)
               
            
         
               2.
            
            
               order the defendant to pay the costs.
            
         Pleas in law and main arguments
   The Grand Duchy of Luxembourg, whilst having correctly transposed the directive into national law, is not in practice observing the six-month period provided for in Article 7(4) for the refund of VAT to taxable persons not established within the country. In fact refunds made by the Luxembourg authorities are systematically paid with considerable delays. Moreover, Luxembourg legislation does not provide for interest on late payment to offset damage suffered as a result of those delays.
   
      (1)  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.