CELEX: 62017CA0562
Language: en
Date: 2019-02-14 00:00:00
Title: Case C-562/17: Judgment of the Court (Ninth Chamber) of 14 February 2019 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT), Tribunal Económico-Administrativo Central (TEAC) (Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number)

8.4.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/10
            
         
      Judgment of the Court (Ninth Chamber) of 14 February 2019 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT), Tribunal Económico-Administrativo Central (TEAC)
      (Case C-562/17) (1)
      
      (Reference for a preliminary ruling - Thirteenth Council Directive 86/560/EEC - Arrangements for the refund of value added tax (VAT) - Principles of equivalence and effectiveness - Company not established in the European Union - Preliminary and final decision refusing the refund of VAT - Incorrect VAT identification number)
      (2019/C 131/12)
      Language of the case: Spanish
      
         Referring court
      
      Audiencia Nacional
      
         Parties to the main proceedings
      
      
         Applicant: Nestrade SA
      
         Defendants: Agencia Estatal de la Administración Tributaria (AEAT), Tribunal Económico-Administrativo Central (TEAC)
      
         Operative part of the judgment
      
      The provisions of the Thirteenth Council Directive 86/560/EEC of 17 November 1986, 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 Community territory, must be interpreted as not precluding a Member State from imposing a time limit on the possibility of rectifying incorrect invoices, for example by the rectification of the VAT identification number originally shown on the invoice, for the purposes of the exercise of the right to a VAT refund, provided that the principles of equivalence and effectiveness are respected, which it is for the referring court to verify.
      
         (1)  OJ C 437, 18.12.2017.