Court of Justice has given a judgment in the case E. ON Global Commodities

The Court of Justice has given a judgment in the case E. ON Global Commodities.

The provisions of the Eighth Council Directive 79/1072/EEC, read together with Articles 38, 171 and 195 of Council Directive 2006/112/EC, must be interpreted as meaning that a taxable person established in one Member State and who has made supplies of electricity to taxable dealers established in another Member State has the right to rely on the Eighth Directive 79/1072 in the latter State in order to obtain a refund of input VAT. That right is not precluded merely by the designation of a tax representative who is identified for value added tax purposes in the latter State.

C-323/12

via Previews details – TaxLive.

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