Subject of the case
Operative part
Subject of the case
Re:
Failure of a Member State to fulfil obligations – Infringement of Article 7(4) of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation 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 (OJ 1979 L 331, p. 11) – Delays in refunds of VAT paid to taxable persons not established within the country
Operative part
Operative part:
The Court:
1. Declares that, by not observing the six-month period for refunds of VAT to taxable persons not established within the country, the Grand Duchy of Luxembourg has failed to fulfil its obligations under Article 7(4) of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation 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;
2. Orders the Grand Duchy of Luxembourg to pay the costs.