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Court of Justice of the European Union · Judgment

C-294/20GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central

Decided
2021-09-09
ECLI
ECLI:EU:C:2021:723
CELEX
62020CJ0294
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.

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.

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