ECJ 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
A. Rosas P
C-323/12, [2014] EUECJ C-323/12
Bailii
Directive 79/1072/EEC, Directive 2006/112/EC
European, VAT
Updated: 29 November 2021; Ref: scu.521185
