Legal sources with official primary sources

Printed ·

SMLM Previewerrors, bugs and incomplete coverage may occurThe model is production-ready during Q4-26

Skip to main content
Skip to the answer
NovaCopilotA service from ExploreWorldAI

Source status and reading dates are reported separately. A reading date is not source verification.

Back to the decisions

Court of Justice of the European Union · Judgment

C-527/24Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara

Decided
2026-03-12
ECLI
ECLI:EU:C:2026:192
CELEX
62024CJ0527
Finality
Final, the decision cannot be appealed

Also searched as: Case C-527/24, C-527/24 2026, ECLI:EU:C:2026:192.

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.

Interprets

    Core objects in the machine route

    Summary: Final, the decision cannot be appealed

    This page shows the judgment and its core data. Risk assessment, relations, changes, agent answers with reasoning and provenance are open without a key in the machine route.

    Source: NovaCopilot

    Node map: relations between precedents

    How the judgment has been affected over time, read from the judgments' own text. Every step has paragraph and hash in the machine route.

    Reading relations …

    Source: NovaCopilot

    NovaCopilot reasons out a short answer from statutes and case law, with the source right below. 5 answers a day are free.

    NovaCopilot reasons: a short answer of at most 75 words, built only on our register, with the source right below.

    Common questions

    What requirements apply to data processors?When must a personal data breach be reported?What does the AI Act require for AI features in our service?What notice period applies under Swedish employment law?

    Source: NovaCopilot

    Get official document

    Retrieved directly from EUR-Lex when you click. No permanent storage on our side. How it works

    EUR-LexThe Court

    Machine addresses

    id
    eu:c-527-24

    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

    • Source-linked answers and explicit evidence gaps
    • Obligations, controls, risks and consequences
    • Stable objects and verifiable checksums
    • Rule-based objects, optional source-linked reasoning
    • Model card, source status and audit

    Model cardAudit