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European Union
Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics (C-133/18)
Consideration of the question referred
46

Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics (C-133/18)

Judgment of 2 May 2019law://eu/cjeu/2018/c-133-18/para_46@2026-11-11

46Consequently, it appears that the period of 1 month laid down in Article 20(2) of Directive 2008/9 for providing the Member State of refund with the additional information requested by that Member State is not a limitation period.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-133/18 · ECLI:EU:C:2019:354
Decided: 2 May 2019
Procedure: Preliminary reference · referred by the tribunal administratif de Montreuil (Administrative Court, Montreuil, France)
Applicant: Sea Chefs Cruise Services GmbH
Defendant: Ministre de l’Action et des Comptes publics
Rapporteur: C.G. Fernlund
Advocate General: G. Hogan
Bench: 5 judges
A. Prechal, F. Biltgen, J. Malenovský, C.G. Fernlund, L.S. Rossi
Language: French
Official: CURIA · EUR-Lex 62018CJ0133

Topics

Value added tax

History · 1 version

2 May 2019Reading

Connections

Interprets 1: Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
Cited by 6: Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-80/20); Slovenské Energetické Strojárne a.s. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-746/22)3 provisions; Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara (C-527/24); Bundeszentralamt für Steuern v Y-GmbH (C-346/19); European Commission v Federal Republic of Germany (C-371/19); CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-242/19)
Cites 6: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State; Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (C-533/16); Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV (C-294/11); Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics (C-133/18); Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country