Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer
ExploreWorldAIExploreWorldAI

Back to the decisions

Court of Justice of the European Union · Judgment

C-361/96Société générale des grandes sources d'eaux minérales françaises v Bundesamt für Finanzen

Decided
1998-06-11
ECLI
ECLI:EU:C:1998:282
CELEX
61996CJ0361
Finality
Final, the decision cannot be appealed

The court's own keywords

Value added tax - Interpretation of Article 3(a) of the Eighth Council Directive 79/1072/EEC - Obligation of taxpayers not established in the country concerned to annex the original invoices or import documents to applications for a refund of the tax - Possibility of annexing a duplicate where the original has been lost for reasons beyond the control of the taxpayer.

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

    Model cardAudit