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Document 62018CA0133
Case C-133/18: Judgment of the Court (Third Chamber) of 2 May 2019 (request for a preliminary ruling from the tribunal administratif de Montreuil — France) — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information from the Member State of refund — Information to be provided within one month of the date on which the request reaches the person to whom it is addressed — Legal nature of time limit and consequences of failure to comply)
Case C-133/18: Judgment of the Court (Third Chamber) of 2 May 2019 (request for a preliminary ruling from the tribunal administratif de Montreuil — France) — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information from the Member State of refund — Information to be provided within one month of the date on which the request reaches the person to whom it is addressed — Legal nature of time limit and consequences of failure to comply)
Case C-133/18: Judgment of the Court (Third Chamber) of 2 May 2019 (request for a preliminary ruling from the tribunal administratif de Montreuil — France) — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information from the Member State of refund — Information to be provided within one month of the date on which the request reaches the person to whom it is addressed — Legal nature of time limit and consequences of failure to comply)
OJ C 220, 1.7.2019, p. 6–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
1.7.2019 |
EN |
Official Journal of the European Union |
C 220/6 |
Judgment of the Court (Third Chamber) of 2 May 2019 (request for a preliminary ruling from the tribunal administratif de Montreuil — France) — Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics
(Case C-133/18) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Refund of VAT - Directive 2008/9/EC - Article 20 - Request for additional information from the Member State of refund - Information to be provided within one month of the date on which the request reaches the person to whom it is addressed - Legal nature of time limit and consequences of failure to comply)
(2019/C 220/08)
Language of the case: French
Referring court
Tribunal administratif de Montreuil
Parties to the main proceedings
Applicant: Sea Chefs Cruise Services GmbH
Defendant: Ministre de l’Action et des Comptes publics
Operative part of the judgment
Article 20(2) of Council Directive 2008/9 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State must be interpreted as meaning that the time limit of one month laid down in that provision for providing the Member State of refund with the additional information requested by that Member State is not a limitation period whereby, if that period is exceeded or in the event of a failure to reply, the taxable person loses the possibility of regularising his refund application by producing, directly before the national court, additional information intended to establish the existence of his right to the refund of VAT.