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Court of Justice of the European Union · Judgment

C-294/11Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV

Decided
2012-06-21
ECLI
ECLI:EU:C:2012:382
CELEX
62011CJ0294
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe 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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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