39So far as concerns the period for submitting a refund application, laid down in Article 7 of Eighth Directive 79/1072 in which the phrase ‘au plus tard’ (at the latest) was already set out, and which was reproduced in Article 15(1) of Directive 2008/9, the Court has held that that term is a clarification which states quite clearly that a refund application cannot validly be submitted after expiry of the period set to that end and that, accordingly, such a period is a limitation period, failure to comply with which brings about the forfeiture of the right to a VAT refund (see, to that effect, judgment of 21 June 2012, Elsacom, C‑294/11, EU:C:2012:382, paragraphs 26 and 33).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.