- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-562/17: Judgment of the Court (Ninth Chamber) of 14 February 2019 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT), Tribunal Económico-Administrativo Central (TEAC) (Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number)
ECLI:EU:UNKNOWN:62017CA0562
62017CA0562
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
Official Journal of the European Union
C 131/10
(Case C-562/17) (<a id="ntc1-C_2019131EN.01001001-E0001" href="#ntr1-C_2019131EN.01001001-E0001">(<span class="super note-tag">1</span>)</a>)
(Reference for a preliminary ruling - Thirteenth Council Directive 86/560/EEC - Arrangements for the refund of value added tax (VAT) - Principles of equivalence and effectiveness - Company not established in the European Union - Preliminary and final decision refusing the refund of VAT - Incorrect VAT identification number)
(2019/C 131/12)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Nestrade SA
Defendants: Agencia Estatal de la Administración Tributaria (AEAT), Tribunal Económico-Administrativo Central (TEAC)
Operative part of the judgment
The provisions of the Thirteenth Council Directive 86/560/EEC of 17 November 1986, 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 Community territory, must be interpreted as not precluding a Member State from imposing a time limit on the possibility of rectifying incorrect invoices, for example by the rectification of the VAT identification number originally shown on the invoice, for the purposes of the exercise of the right to a VAT refund, provided that the principles of equivalence and effectiveness are respected, which it is for the referring court to verify.
(<span class="note">*1</span>) Language of the case: Spanish.