C-441/16SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation.

Tolker