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Case C-433/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 1 October 2008 — Yaesu Europe BV v Bundeszentralamt für Steuern
ECLI:EU:UNKNOWN:62008CN0433
62008CN0433
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Valentina R., lawyer
6.12.2008
Official Journal of the European Union
C 313/18
(Case C-433/08)
(2008/C 313/26)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Yaesu Europe BV
Defendant: Bundeszentralamt für Steuern
Questions referred
1.Is the term ‘Signature’ in the specimen in Annex A to the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization 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, which is to be used to submit an application for a refund of turnover tax pursuant to Article 3(a) of the directive, to be to be given a uniform Community law interpretation?
2.If the answer to the first question is in the affirmative: Is the term ‘Signature’ to be understood as meaning that the application for a refund must be signed by the taxable person himself or, in regard to a legal person, by its statutory representative, or is the signature of an agent (for example, a representative for tax purposes or an employee of the taxable person) sufficient?
(1) OJ L 331, 1979, p. 11.