Judgment_paragraph 42 · 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 (C-323/12)

42In that regard, it must be observed that Article 1 of the Eighth Directive provides, in essence, two cumulative conditions which must be satisfied before a taxable person can be regarded as not being established in the territory of the country, and therefore entitled to a refund under Article 2 of that directive. First, the taxable person in question must not possess any establishment in the Member State where he is seeking to claim that refund. Secondly, he must not have made any supplies of goods or services in respect of which the place of supply is deemed to be in that Member State, with the exception of certain supplies of specified services.