EUR-Lex & EU Commission AI-Powered Semantic Search Engine
Modern Legal
  • Query in any language with multilingual search
  • Access EUR-Lex and EU Commission case law
  • See relevant paragraphs highlighted instantly
Start free trial

Similar Documents

Explore similar documents to your case.

We Found Similar Cases for You

Sign up for free to view them and see the most relevant paragraphs highlighted.

Order of the Court (Seventh Chamber) of 9 July 2009.#Régie communale autonome du stade Luc Varenne v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.#First subparagraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 10(1) and (2) - Recovery of tax improperly deducted - Starting point of the limitation period.#Case C-483/08.

ECLI:EU:C:2009:446

62008CO0483

July 9, 2009
With Google you find a lot.
With us you find everything. Try it now!

I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!

Valentina R., lawyer

(Case C‑483/08)

First subparagraph of Article 104(3) of the Rules of Procedure – Sixth VAT Directive – Article 10(1) and (2) – Recovery of tax improperly deducted – Starting point of the limitation period

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Recovery of tax – Limitation period (Council Directive 77/388, Art. 10) (see paras 38-42, operative part.)

Re:

Reference for a preliminary ruling – Tribunal de Première Instance de Mons (Belgium) – Interpretation of Article 10 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Concepts of ‘chargeable event’ and ‘chargeability of tax’ – Starting point of limitation period for an action for recovery of the tax – Date when invoice is issued or date when the tax return in which the taxable person claims his right to deduct tax is lodged?

Operative part

Article 10 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2002/38/EC of 7 May 2002, must be interpreted as meaning that it does not preclude national legislation and administrative practice fixing the starting point of the limitation period for an action for recovery of improperly deducted value added tax as the day on which the taxable person lodged the VAT return in which he claimed for the first time a right to deduct.

EurLex Case Law

AI-Powered Case Law Search

Query in any language with multilingual search
Access EUR-Lex and EU Commission case law
See relevant paragraphs highlighted instantly

Get Instant Answers to Your Legal Questions

Cancel your subscription anytime, no questions asked.Start 14-Day Free Trial

At Modern Legal, we’re building the world’s best search engine for legal professionals. Access EU and global case law with AI-powered precision, saving you time and delivering relevant insights instantly.

Contact Us

Tivolska cesta 48, 1000 Ljubljana, Slovenia