Judgment of the Court (Ninth Chamber) of 12 March 2026 (request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara – Italy) – Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara, Agenzia delle entrate – Centro operativo di Pescara

(Case C-527/24,  (1) Harry et Associés)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Refund of VAT - Directive 2008/9/EC - Articles 2, 15 and 23 - Principles of VAT neutrality, effectiveness and proportionality - Taxable person established in a Member State other than the Member State of VAT refund - Application for VAT refund - Technical fault in the electronic transmission of the application - Failure to act on the part of the tax authorities of the Member State of refund to which the application was made - Final judicial decision - Res judicata )

(C/2026/2689)

Language of the case: Italian

Referring court

Corte di Giustizia Tributaria di primo grado di Pescara

Parties to the main proceedings

Applicant: Harry et Associés Sarl

Defendants: Agenzia delle entrate – Riscossione – Pescara, Agenzia delle entrate – Centro operativo di Pescara

Operative part of the judgment

Article 170 and Article 171(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, read in conjunction with the second sentence of Article 15(1), Article 20(1) and Article 23(2) of Council Directive 2008/9/EC of 12 February 2008 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, and with the principles of neutrality of value added tax (VAT), proportionality and good administration,

must be interpreted as precluding national legislation, as interpreted by a final judicial decision, according to which a taxable person established in a Member State other than the Member State of VAT refund is deprived of both the right to a VAT refund and the right of access to the courts so as to challenge a failure to act on the part of the tax authorities of the Member State of refund, to which that taxable person’s VAT refund application has been made, on the ground that that application cannot be considered submitted owing to a technical fault in its electronic transmission.

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(1)  OJ C, C/2024/6909.