Judgment_paragraph 55 · 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)

55In that regard, under Article 3 of Directive 2008/9, a taxable person not established in the Member State of refund, within the meaning of Article 2(1) of that directive, is entitled to a refund of the VAT paid on two conditions. First, under Article 3(a) of that directive, during the refund period, the taxable person must not have had in the Member State of refund, the seat of his economic activity, or a fixed establishment, or his domicile or normal place of residence. Secondly, under Article 3(b) of the same directive, during that same period, he must not have supplied any goods or services deemed to have been supplied in the Member State of refund, with the exception of certain transactions specified in points (i) and (ii) of that provision. Those conditions are cumulative (see, to that effect, judgments of 6 February 2014, E.ON Global Commodities, C‑323/12, EU:C:2014:53, paragraph 42, and of 21 September 2017, SMS group, C‑441/16, EU:C:2017:712, paragraph 43).