Judgment_paragraph 20 · Lady & Kid A/S and Others v Skatteministeriet (C-398/09)

20None the less, since such a refusal of reimbursement of a tax levied on the sale of goods is a limitation of a subjective right derived from the legal order of the European Union, it must be interpreted narrowly. Accordingly, the direct passing on to the purchaser of the tax wrongly levied constitutes the sole exception to the right to reimbursement of tax levied in breach of European Union law.

Lady & Kid A/S and Others v Skatteministeriet (C-398/09)

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