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Case C-433/08: Judgment of the Court (Fourth Chamber) of 3 December 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Yaesu Europe BV v Bundeszentralamt für Steuern (Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Annex A — Application for a refund — Meaning of signature of that application — National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent)
ECLI:EU:UNKNOWN:62008CA0433
62008CA0433
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Official Journal of the European Union
(Case C-433/08)
(Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Annex A - Application for a refund - Meaning of ‘signature’ of that application - National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent)
2010/C 24/19
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Yaesu Europe BV
Defendant: Bundeszentralamt für Steuern
Re:
Reference for a preliminary ruling — Bundesfinanzhof (Germany) — Interpretation of the specimen application in Annex A to the 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) — ‘Signature’ as referred to in the model application for a refund — National legislation requiring the personal signature of the applicant, or of the applicant’s statutory representative, and ruling out signature by an agent
Operative part of the judgment
‘Signature’ of an application for a refund of value added tax, as referred to in the specimen form set out in Annex A to the 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, is a Community law notion which must be interpreted uniformly to the effect that such a refund application need not necessarily be signed by the taxable person in person and that the signature of an agent may be sufficient for those purposes.
* * *
(1) OJ C 313, 6.12.2008.