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Taxonomy tags

•  Administrative obligations - VAT retirm

Info

• Referral date: 09-06-2011
• Show case reference
• Ruling date: 21-06-2012
• AG: Sharpston

References in this case

• C-118/11 - Eon Aset Menidjmunt

• C-172/08 - Pontina Ambiente

• C-472/08 - Alstom Power Hydro

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EU tax law WEB Elsacom - C-294/11

Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 9 June 2011 — Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom N.V.

(Case C-294/11)

2011/C 252/35

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicants: Ministero dell’Economia e delle Finanze and Agenzia delle Entrate

Defendant: Elsacom N.V.

Question referred

Is the period of six months from the end of the calendar year in which value added tax became chargeable, being the time allowed for taxable persons not established in the territory of the country to submit an application for refund of that tax — as laid down in the last sentence of the first subparagraph of Article 7(1) of Eighth Council Directive 79/1072/EEC (1) of 6 December 1979 — a mandatory time-limit, that is to say, a time-limit non-compliance with which results in forfeiture of the right to a refund?

(1)  OJ 1979 L 331, p. 11.