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Case 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.
ECLI:EU:UNKNOWN:62011CN0294
62011CN0294
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27.8.2011
Official Journal of the European Union
C 252/19
(Case C-294/11)
2011/C 252/35
Language of the case: Italian
Referring court
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.
Language of the case: Italian