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Case C-294/11: Judgment of the Court (Fifth Chamber) of 21 June 2012 (reference for a preliminary ruling from the Corte suprema di cassazione — Italy) — Ministero dell’Economia e delle Finanze, Agenzia delle Entrate v Elsacom NV (Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Time-limit within which refund applications are to be submitted — Time bar)
ECLI:EU:UNKNOWN:62011CA0294
62011CA0294
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18.8.2012
Official Journal of the European Union
C 250/8
(Case C-294/11) (<span class="super">1</span>)
(Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Time-limit within which refund applications are to be submitted - Time bar)
2012/C 250/13
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicants: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
Defendant: Elsacom NV
Re:
Reference for a preliminary ruling — Corte suprema di Cassazione — Interpretation of Article 7(1) of 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) — Period of six months from the end of the calendar year in which value added tax became chargeable within which to submit an application for refund of that tax — The legal significance of the period laid down by the directive
Operative part of the judgment
The six-month time limit laid down in the last sentence of the first subparagraph of Article 7(1) of Eighth Council Directive 79/1072/EC 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 — for submitting an application for a value added tax refund is a mandatory time limit.
(<span class="super">1</span>) OJ C 252, 27.8.2011.