Judgment_paragraph 36 · Bundeszentralamt für Steuern v Y-GmbH (C-346/19)

36In that regard, the Court has already clarified that the right of a taxable person established in a Member State to obtain the refund of VAT paid in another Member State, in the manner governed by Directive 2008/9, is the counterpart of that taxable person’s right, established by Directive 2006/112, to deduct input VAT in his or her own Member State (judgment of 18 November 2020, Commission v Germany (Refund of VAT – Invoices), C‑371/19, not published, EU:C:2020:936, paragraph 78 and the case-law cited).

Bundeszentralamt für Steuern v Y-GmbH (C-346/19)

Key facts

History · 1 version

Connections