C-371/19European Commission v Federal Republic of Germany

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 170 and Article 171(1) – VAT refund to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State – Directive 2008/9/EC – Rules for the refund of VAT – Articles 9 and 10 – Article 15(1) – Article 20 – No copy of an invoice or an importation document – Systematic rejection of incomplete refund applications – Refusal to ask the taxable person to complete the application after the expiry of the time limit for submitting an application – Principle of fiscal neutrality – Principle of proportionality – Admissibility.

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