Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country
- No longer in force
- CELEX number: 31979L1072
- Official Journal: JOL_1979_331_R_0011_010
- Form: Directive
- Procedure number: --
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - December 6, 1979
- December 27, 1979
- December 7, 1979
- Entry into force - Date notif.
- January 1, 1981
- At the latest See Art 10
- December 31, 2009
- Repealed by 32008L0009
Modified by
Modified by:
- Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex II: List referred to in Article 20 of the Act of Accession - 9. Taxation - detail
- ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX I - List referred to in Article 29 of the Act of Accession - XIII. CUSTOMS AND TAXATION - B. TAXATION - detail
- Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania - detail
Completed by:
- undefined
Modifies
Affected by case
- Judgment of the Court (Eighth Chamber), 25 October 2012. Daimler AG and Widex A/S v Skatteverket. References for a preliminary ruling from the Förvaltningsrätten i Falun. Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities. Joined Cases C-318/11 and C-319/11.
- A01
- Case C-244/08: Judgment of the Court (Eighth Chamber) of 16 July 2009 — Commission of the European Communities v Italian Republic (Failure of Member State to fulfil obligations — Sixth VAT Directive — Article 17 — Eighth Directive 79/1072/EEC — Article 1 — Thirteenth Directive 86/560/EEC — Article 1 — Refund or deduction of VAT — Taxable person established in another Member State or in a non-Member State, but having a fixed establishment in the Member State concerned)
- {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 1
- Judgment of the Court (Tenth Chamber) of 6 February 2014. E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București - Serviciul de administrare a contribuabililor nerezidenţi. Reference for a preliminary ruling: Curtea de Apel Bucureşti - Romania. Directive 79/1072/EEC - Common system of value added tax - Taxable persons residing in another Member State - Rules for refund of VAT - Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union - Precluded - Meaning of ‘taxable person not established in the territory of the country’ - Condition of not being established - Condition of no supply of goods or services - Supplies of electricity to taxable dealers - Directive 2006/112/EC - Article 171. Case C-323/12.
- Judgment of the Court (Sixth Chamber) of 26 September 1996. Etienne Debouche v Inspecteur der Invoerrechten en Accijnzen. Reference for a preliminary ruling: Gerechtshof 's-Gravenhage - Netherlands. Value added tax - Interpretation of Article 17(2) and (3)(a) of Directive 77/388/EEC and of Article 3(b) and the first paragraph of Article 5 of Directive 79/1072/EEC - Refund of value added tax to taxable persons not established in the territory of the country. Case C-302/93.
- A03LB
- Case C-433/08: Judgment of the Court (Fourth Chamber) of 3 December 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Yaesu Europe BV v Bundeszentralamt für Steuern (Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Annex A — Application for a refund — Meaning of signature of that application — National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent)
- {AN|http://publications.europa.eu/resource/authority/fd_370/AN} A
- Judgment of the Court (Tenth Chamber) of 21 September 2017. SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. 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. Case C-441/16.
- Judgment of the Court (Fifth Chamber) of 13 July 2000. Ministre du Budget and Ministre de l'Economie et des Finances v Société Monte Dei Paschi Di Siena. Reference for a preliminary ruling: Conseil d'Etat - France. Turnover tax - Common system of value added tax - Refund of the tax to taxable persons not established in the country - Article 17 of the Sixth Directive 77/388/EEC and Articles 2 and 5 of the Eighth Directive 79/1072/EEC. Case C-136/99.
- A02
- A05
- Judgment of the Court (Second Chamber) of 15 March 2007. Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Eighth VAT Directive - Articles 2 and 5 - Taxable persons not established in the territory of the country - Tax paid in error - Arrangements for reimbursement. Case C-35/05.
- A05
- A02
- Judgment of the Court (Tenth Chamber) of 9 September 2021. GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central. Request for a preliminary ruling from the Audiencia Nacional. Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given. Case C-294/20.
- Judgment of the Court (Fifth Chamber), 21 June 2012. Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV. Reference for a preliminary ruling from the Corte suprema di cassazione. Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Time limit within which refund applications are to be submitted — Time bar. Case C-294/11.
- A07P1L1
- Order of the Court (Ninth Chamber) of 30 June 2016. Evo Bus GmbH v Direcția Generală Regională a Finanțelor Publice Ploiești - Administrația Județeană a Finanțelor Publice Argeș. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of value added tax — Right to reimbursement — Eighth Directive 79/1072/EEC — Conditions for obtaining reimbursement — Imposition of conditions other than those laid down in Articles 3 and 4 — Obligation to provide proof of payment of the tax — Whether permissible). Case C-55/16.
- Judgment of the Court (Fifth Chamber) of 11 June 1998. Société générale des grandes sources d'eaux minérales françaises v Bundesamt für Finanzen. Reference for a preliminary ruling: Finanzgericht Köln - Germany. Value added tax - Interpretation of Article 3(a) of the Eighth Council Directive 79/1072/EEC - Obligation of taxpayers not established in the country concerned to annex the original invoices or import documents to applications for a refund of the tax - Possibility of annexing a duplicate where the original has been lost for reasons beyond the control of the taxpayer. Case C-361/96.
- A03LA
- Judgment of the Court (Fifth Chamber) of 7 May 1998. Lease Plan Luxembourg SA v Belgian State. Reference for a preliminary ruling: Rechtbank van eerste aanleg Brussel - Belgium. Sixth VAT Directive - Car-leasing services - Fixed establishment - Rules governing reimbursement of VAT to taxable persons not established in the territory of the State - Principle of non-discrimination. Case C-390/96.
- Judgment of the Court (Fourth Chamber) of 3 December 2009. Yaesu Europe BV v Bundeszentralamt für Steuern. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Annex A - Application for a refund - Meaning of ‘signature’ of that application - National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent. Case C-433/08.
- NA
- Case C-441/16: Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie (Romania) lodged on 8 August 2016 — SMS group GmbH v Direcţia Generală Regională a Finanțelor Publice a Municipiului București
- article 4
- article 5
- article 6
- article 3
- article 2
- Case C-55/16: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 1 February 2016 — Evo Bus GmbH v Direcția Generală Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Argeș
EuroVoc Vocabulary
- Value added tax
- Harmonisation of laws
- Redemption
- Residence
- VAT
- Tax system
- Turnover tax/VAT
- Taxation
- Import (EU)
- Free movement of goods