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Document 62008CA0472

Case C-472/08: Judgment of the Court (First Chamber) of 21 January 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Alstom Power Hydro v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Sixth VAT Directive — Article 18(4) — National legislation laying down a limitation period of three years for the refund of excess VAT)

OJ C 63, 13.3.2010, p. 14–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

13.3.2010   

EN

Official Journal of the European Union

C 63/14


Judgment of the Court (First Chamber) of 21 January 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Alstom Power Hydro v Valsts ieņēmumu dienests

(Case C-472/08) (1)

(Reference for a preliminary ruling - Sixth VAT Directive - Article 18(4) - National legislation laying down a limitation period of three years for the refund of excess VAT)

2010/C 63/21

Language of the case: Latvian

Referring court

Augstākās tiesas Senāts

Parties to the main proceedings

Applicant: Alstom Power Hydro

Defendant: Valsts ieņēmumu dienests

Re:

Reference for a preliminary ruling — Augstākās tiesas Senāts — Interpretation of Article 18(4) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — National legislation providing for a period of three years for the introduction of applications for the refund of excess tax.

Operative part of the judgment

Article 18(4) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment is to be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, which lays down a limitation period of three years in which to make an application for the refund of excess value added tax collected by, though not due to, the tax authority.


(1)  OJ C 327, 20.12.2008.


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