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Court of Justice of the European Union · Judgment

C-73/06Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern

Decided
2007-06-28
ECLI
ECLI:EU:C:2007:397
CELEX
62006CJ0073
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Article 17(3) and (4) - Refund of VAT - Eighth VAT Directive - Refund of VAT to taxable persons not established inside the country - Articles 3(b) and 9, second paragraph - Annex B - Certificate of status as a taxable person - Legal scope - Thirteenth VAT Directive - Refund of VAT to taxable persons not established in Community territory - Article 1(1) - Concept of ‘business’.

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.

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