Judgment of the Court (Fourth Chamber) of 3 December 2009.

Yaesu Europe BV v Bundeszentralamt für Steuern.

Reference for a preliminary ruling: Bundesfinanzhof - Germany.

Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Annex A - Application for a refund - Meaning of ‘signature’ of that application - National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent.

Case C-433/08.

European Court reports 2009 Page I-11487

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