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Case C-472/08: Reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia) lodged on 23 October 2008 — Alstom Power Hydro v Valsts ieņēmumu dienests
ECLI:EU:UNKNOWN:62008CN0472
62008CN0472
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Official Journal of the European Union
C 327/21
(Case C-472/08)
(2008/C 327/37)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: Alstom Power Hydro
Defendant: Valsts ieņēmumu dienests
Question referred
On a proper construction of Article 18(4) of Council Directive 77/388/EEC (1) of 17 May 1977, is it contrary to that provision for domestic legislation to lay down a limitation period of three years for the exercise of the right to recover sums of VAT overpaid (the difference between output tax and deductible input tax)?
(1) 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).