Court of Justice of the European Union · Judgment
C-35/05Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze
- Decided
- 2007-03-15
- ECLI
- ECLI:EU:C:2007:167
- CELEX
- 62005CJ0035
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Eighth VAT Directive - Articles 2 and 5 - Taxable persons not established in the territory of the country - Tax paid in error - Arrangements for reimbursement.
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