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- Referral date: 10-12-2012
- Show case reference
- Ruling date: 25-03-2013
References in this case
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6.4.2013 |
EN |
Official Journal of the European Union |
C 101/9 |
Request for a preliminary ruling from the Cour administrative d’appel de Paris (France) lodged on 10 December 2012 — Reggiani SpA Illuminazione v Ministre de l’Économie et des Finances
(Case C-618/12)
2013/C 101/19
Language of the case: French
Referring court
Cour administrative d’appel de Paris
Parties to the main proceedings
Applicant: Reggiani SpA Illuminazione
Defendant: Ministre de l’Économie et des Finances
Question referred
Does Article 2 of [the] Directive [79/1072/EEC of 6 December 1979] (1) infringe freedom of establishment in that it limits entitlement to a refund to just moveable property?
(1) Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11).