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

Domstolens egne nøkkelord

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’.

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