Court of Justice of the European Union · Judgment
C‑323/12E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenţi
- Decided
- 2014-02-06
- ECLI
- ECLI:EU:C:2014:53
- CELEX
- 62012CJ0323
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Directive 79/1072/EEC — Common system of value added tax — Taxable persons residing in another Member State — Rules for refund of VAT — Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union — Precluded — Meaning of ‘taxable person not established in the territory of the country’ — Condition of not being established — Condition of no supply of goods or services — Supplies of electricity to taxable dealers — Directive 2006/112/EC — Article 171.
Interprets
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