Court of Justice of the European Union · Judgment

C-562/17Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT) and Tribunal Económico-Administrativo Central (TEAC)

Decided: 2019-02-14
ECLI: ECLI:EU:C:2019:115
CELEX: 62017CJ0562
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number.

Interprets

EUR-Lex The 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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