C-527/24Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.

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