Official Journal of the European Union

C 53/8

(Case C-346/19) (*)

(Reference for a preliminary ruling - Value added tax (VAT) - Refund of VAT - Directive 2008/9/EC - Article 8(2)(d) - Article 15 - Indication of number of the invoice - Refund application)

(2021/C 53/09)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Bundeszentralamt für Steuern

Defendant: Y-GmbH

Operative part of the judgment

Article 8(2)(d) and Article 15(1) 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, as amended by Council Directive 2010/66/EU of 14 October 2010, must be interpreted as meaning that, where an application for a refund of value added tax does not contain a sequential number of the invoice, but does contain another number which allows that invoice, and thus the good or service in question, to be identified, the tax authority of the Member State of refund must consider that application ‘submitted’ within the meaning of Article 15(1) of Directive 2008/9, as amended by Directive 2010/66, and proceed with its assessment. In making that assessment, and save where that authority already has available to it the original invoice or a copy thereof, it may request that the applicant produce a sequential number which uniquely identifies the invoice and, if that request is not satisfied within the deadline of one month laid down in Article 20(2) of that directive, as amended by Directive 2010/66, it is entitled to reject the application for a refund.

(*)

Language of the case: German

ECLI:EU:C:2021:140