Court of Justice of the European Union · Judgment

C-234/24Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Decided: 2025-10-23
ECLI: ECLI:EU:C:2025:831
CELEX: 62024CJ0234
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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