C-133/18Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information made by the Member State of refund — Information to be provided within 1 month of the date on which the request reaches the person to whom it is addressed — Legal nature of that time limit and consequences of the failure to comply with it.

Tolker