Case C-441/16

DECISION

Title: Judgment of the Court (Tenth Chamber) of 21 September 2017. SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation. Case C-441/16.
ECLI identifier: ECLI:EU:C:2017:712
Judge-Rapporteur: Berger
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

20/11/2017

Title: Judgment of the Court (Tenth Chamber) of 21 September 2017. SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation. Case C-441/16.
ECLI identifier: ECLI:EU:C:2017:712
Judge-Rapporteur: Berger
Type of procedure: Reference for a preliminary ruling

21/09/2017

Title: Case C-441/16: Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie (Romania) lodged on 8 August 2016 — SMS group GmbH v Direcţia Generală Regională a Finanțelor Publice a Municipiului București

14/11/2016