{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-31","fingerprint":"ewai:se:166053","proof":"sha256:e1c84670110f835a69056a0e0605b68b3b1623c4a5984c630fc0b1a75e8a5349","jurisdiction":"se","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","object_type":"edge","object_id":"edge:eu:c-527-24","schema_version":"1","schema":"https://legal.exploreworldai.com/api/public/v1/schemas/edge","url":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24","judgment":{"id":"eu:c-527-24","text":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-527-24"},"siblings":{"risk":"https://legal.exploreworldai.com/api/public/v1/obj/risk/eu:c-527-24","relation":"https://legal.exploreworldai.com/api/public/v1/obj/relation/eu:c-527-24","change":"https://legal.exploreworldai.com/api/public/v1/obj/change/eu:c-527-24","agent":"https://legal.exploreworldai.com/api/public/v1/obj/agent/eu:c-527-24","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:c-527-24","status":"https://legal.exploreworldai.com/api/public/v1/obj/status/eu:c-527-24","precedent":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-527-24","element":"https://legal.exploreworldai.com/api/public/v1/obj/element/eu:c-527-24","decision":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-527-24","weight":"https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:c-527-24","conflict":"https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:c-527-24","citation_graph":"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-527-24"},"source":"NovaCopilot","precedent_graph":"https://legal.exploreworldai.com/api/public/v1/precedent-graph/eu:c-527-24","item":{"judgment":"eu:c-527-24","outgoing":[{"edge_id":"edge:eu:c-527-24~follows~c-133-18","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-133/18","id":"eu:c-133-18","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-133-18"},"paragraph_ids":["para_122","para_123","para_124","para_125"],"excerpt":"That right is exercisable immediately in respect of all taxes charged on input transactions (see, to that effect, judgment of 2 May 2019, Sea Chefs Cruise Services , C-133/18, EU:C:2019:354, paragraph 36 and the case-law cited).","decided":"2026-03-12","hash":"0faa2ceb6c376e04309461d6b7417a37a0faccbc7c311b538c8e047a67ad5cfe"},{"edge_id":"edge:eu:c-527-24~follows~c-2-08","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-2/08","id":"eu:c-2-08","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-2-08"},"paragraph_ids":["para_105","para_150","para_152"],"excerpt":"68 In that regard, it is sufficient to note that the Court has previously held that provisions of national law which not only prevent a judicial decision which is res judicata from being called into question, even if that decision entails a breach of EU law, but which also prevent any finding on a f","decided":"2026-03-12","hash":"6d6b50d4c59cb31e2933d68516c542f55b116917dd9328f3462f3c82b2984d30"},{"edge_id":"edge:eu:c-527-24~follows~c-346-19","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-346/19","id":"eu:c-346-19","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-346-19"},"paragraph_ids":["para_126","para_135"],"excerpt":"53 Thus, in a situation such as that described in the order for reference and recalled in paragraph 48 above, the principles of good administration, VAT neutrality and proportionality require the tax authorities of the Member State of refund to consider the refund application ‘submitted’ within the ","decided":"2026-03-12","hash":"ed6526f2c087cbcde3cf139580757744f2b7565ad4f4fbf1f960d9f76a272566"},{"edge_id":"edge:eu:c-527-24~follows~c-37-18","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-37/18","id":null,"url":null},"paragraph_ids":["para_150","para_152"],"excerpt":"68 In that regard, it is sufficient to note that the Court has previously held that provisions of national law which not only prevent a judicial decision which is res judicata from being called into question, even if that decision entails a breach of EU law, but which also prevent any finding on a f","decided":"2026-03-12","hash":"f6feac4a1d81b34d2fabbed8f25687d3af8e2a7ea7ebe2323af9862ac5731a91"},{"edge_id":"edge:eu:c-527-24~follows~c-370-17","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-370/17","id":null,"url":null},"paragraph_ids":["para_150","para_152"],"excerpt":"68 In that regard, it is sufficient to note that the Court has previously held that provisions of national law which not only prevent a judicial decision which is res judicata from being called into question, even if that decision entails a breach of EU law, but which also prevent any finding on a f","decided":"2026-03-12","hash":"762d89a412b759a6176b570805b54372901c1354e6311924eecfe9a63f36875a"},{"edge_id":"edge:eu:c-527-24~follows~c-376-23","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-376/23","id":"eu:c-376-23-62023cj0376","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-376-23-62023cj0376"},"paragraph_ids":["para_151"],"excerpt":"69 The same is logically true where the judicial proceedings relate to another decision of the relevant tax authority that concerns the same taxpayer or taxable person but that has a different subject matter (see, to that effect, judgment of 16 January 2025, BALTIC CONTAINER TERMINAL , C-376/23, EU:","decided":"2026-03-12","hash":"9242604e39f8fbff131dd5aba1af106f364414901134bb9edb0796c71bede54c"},{"edge_id":"edge:eu:c-527-24~follows~c-396-20","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-396/20","id":"eu:c-396-20","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-396-20"},"paragraph_ids":["para_132"],"excerpt":"That principle of good administration requires tax authorities, such as COP, when carrying out their inspection duties, to conduct a diligent and impartial examination of all the relevant matters so that they can be sure that, when they adopt a decision, they have at their disposal the most complete","decided":"2026-03-12","hash":"cbfe24245446c91aaa39c0162777f0ef8c5395e0d3c51cb2505687ee5bf6544f"},{"edge_id":"edge:eu:c-527-24~follows~c-664-16","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-664/16","id":"eu:c-664-16","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-664-16"},"paragraph_ids":["para_127"],"excerpt":"45 Thus, the strict application of the formal requirements would conflict with the principles of neutrality and proportionality, inasmuch as it would disproportionately prevent the taxable person from benefiting from fiscal neutrality relating to that person’s transactions (see, to that effect, judg","decided":"2026-03-12","hash":"a80c1fd43c8e539d5706e8d65f5e71986f5d94d36ae1343098c53ee33145b4a1"},{"edge_id":"edge:eu:c-527-24~follows~c-746-22","type":"follows","label_sv":"följer","from":"eu:c-527-24","to":{"ref":"C-746/22","id":"eu:c-746-22-62022cj0746","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-746-22-62022cj0746"},"paragraph_ids":["para_140","para_141","para_142"],"excerpt":"59 Although that provision is intended to guarantee the right of appeal of taxable persons not established in the Member State of refund, the fact remains that, in accordance with the principle of the procedural autonomy of the Member States, the detailed rules governing the exercise of administrati","decided":"2026-03-12","hash":"c9a885600f6fc84f4489de7edf28b270e6c9db35b294bfca168772c80274146b"},{"edge_id":"edge:eu:c-527-24~cites~c-119-05","type":"cites","label_sv":"hänvisar till","from":"eu:c-527-24","to":{"ref":"C-119/05","id":"eu:c-119-05","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-119-05"},"paragraph_ids":["para_105"],"excerpt":"29 In addition, the referring court is uncertain whether the fact that the order of the Corte suprema di cassazione (Supreme Court of Cassation) is res judicata precludes it from ruling, in the case in the main proceedings, on the existence, in favour of Harry et Associés, of a right to a VAT refund","decided":"2026-03-12","hash":"6be4d52851010ab7313397551c154843e6d0674f79d020ae126d0d899392ecad"},{"edge_id":"edge:eu:c-527-24~cites~c-240-23","type":"cites","label_sv":"hänvisar till","from":"eu:c-527-24","to":{"ref":"C-240/23","id":"eu:c-240-23-62023cj0240","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-240-23-62023cj0240"},"paragraph_ids":["para_117"],"excerpt":"In that regard, it is for the Court to extract from all the information provided by the national court, in particular from the grounds of the decision referring the questions, the points of EU law which require interpretation, having regard to the subject matter of the dispute (judgment of 4 October","decided":"2026-03-12","hash":"a4a99b9956baacf89e73bd1b4770ca87388829391c2ef755b35c6ffaf0de7558"},{"edge_id":"edge:eu:c-527-24~cites~c-255-02","type":"cites","label_sv":"hänvisar till","from":"eu:c-527-24","to":{"ref":"C-255/02","id":"eu:c-255-02","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-255-02"},"paragraph_ids":["para_105"],"excerpt":"29 In addition, the referring court is uncertain whether the fact that the order of the Corte suprema di cassazione (Supreme Court of Cassation) is res judicata precludes it from ruling, in the case in the main proceedings, on the existence, in favour of Harry et Associés, of a right to a VAT refund","decided":"2026-03-12","hash":"338d7428a8402f5226e395e188c166f21a49d68e4be30bde4b10e16d174496fc"},{"edge_id":"edge:eu:c-527-24~cites~c-439-23","type":"cites","label_sv":"hänvisar till","from":"eu:c-527-24","to":{"ref":"C-439/23","id":"eu:c-439-23","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-439-23"},"paragraph_ids":["para_114"],"excerpt":"33 In that regard, it is sufficient to note that, in so far as the argument put forward by that government relates to the issue of the submission of a VAT refund application, for the purposes of Article 15(1) of Directive 2008/9, that issue relates to the substance of the question referred for a pre","decided":"2026-03-12","hash":"db26055064025be4b3dcb07cd9166dda132d4924c8c6a56b2403e6915ca134a4"}],"incoming":[{"edge_id":"edge:eu:c-369-25~cites~c-527-24","type":"cites","label_sv":"hänvisar till","from":"eu:c-369-25","from_url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-369-25","paragraph_ids":["para_122"],"excerpt":"38 Accordingly, those arguments relate to the substance of the questions referred and not to their admissibility, with the result that those arguments should be examined in the context of the examination of the substance of those questions (see, by analogy, judgment of 12 March 2026, Harry et Associ"}],"acts":[],"counts":{"outgoing":13,"incoming":1,"acts":0},"follow":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24?follow=5","hash":"108647518e945e6e1713f15843c360796d3f1fb20cc27371b18b33be201f6b08"},"links":{"provisions":null,"case_law":{"precedent":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-527-24","conflict":"https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:c-527-24","citation_graph":"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-527-24","weight":"https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:c-527-24"},"compact":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24?view=compact","representations":{"sv":"https://legal.exploreworldai.com/eu/praxis/c-527-24","en":"https://legal.exploreworldai.com/en/eu/praxis/c-527-24"},"machine_languages":["en","sv"],"ref":"eu:c-527-24"},"watch":{"risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu%3Ac-527-24","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu%3Ac-527-24","risk_changes":"https://legal.exploreworldai.com/api/public/v1/risk-changes","node_state":"https://legal.exploreworldai.com/api/public/v1/node-state?id=eu%3Ac-527-24","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:c-527-24"},"metadata":{"schema":"novacopilot_object_metadata/1","canonical_url":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24","source":"Source: NovaCopilot","official_source":null,"short_answer":null,"short_answer_status":"not_in_register","hash":"108647518e945e6e1713f15843c360796d3f1fb20cc27371b18b33be201f6b08","schema_version":"1","last_verified_at":null,"verification_status":"not_verified_yet","integrity_check_scope":"stored_content_only"},"hash":"sha256:e1c84670110f835a69056a0e0605b68b3b1623c4a5984c630fc0b1a75e8a5349","version":"legal-2026-10-31","expires":"2026-11-01T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-31+legal-2026-10-31+2026-10-31T15:02:32","content_hash":"sha256:e1c84670110f835a69056a0e0605b68b3b1623c4a5984c630fc0b1a75e8a5349","revalidate_after":"2026-10-31T16:10:04.251Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-527-24","disclaimer":"Source reference with official identifier. Not legal advice and not a compliance decision.","content_notice":{"legal_advice":false,"nature":"Source register. Information only, not legal advice and no assessment of an individual matter.","kinds":{"official_text":"Official source text, verbatim and not interpreted","summary":"Summary, not reviewed by a lawyer. Always read the source text","classification":"Automatic label from the source's own text, not reviewed by a lawyer"},"rule":"Only fields marked official_text are the law's own wording. Everything else points to it.","report_error":"https://legal.exploreworldai.com/api/public/v1/corrections","ai_act_declaration":"https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"},"usageInfo":"https://legal.exploreworldai.com/citering","withheld":{"links.evidence":3},"access":{"status":"partner_key_required","header":"x-partner-key","contact":"https://legal.exploreworldai.com/kontakt","note":"Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."},"access_class":"relationship","access_view":"public","freshness":{"freshness_class":"live","as_of":"2026-10-31T15:10:04.708Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu%3Ac-527-24","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":4519}}