Judgment of the Court (Third Chamber) of 2 May 2019.#Sea Chefs Cruise Services GmbH v Minister of Action and Public Accounts.#Reference for a preliminary ruling – Value added tax (VAT) – Reimbursement of VAT – Directive 2008/9/EC – Article 20 – Request for additional information made by the Member State of reimbursement – Information to be provided within one month of receipt of the request by the recipient – ​​Legal nature of this deadline and consequences of non-compliance with it.#Case C-133/18.

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Official record CELEX 62018CJ0133 from European Union at Court of Justice of the European Union. Dated 2 May 2019. Status: decided.

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• Arrêt de la Cour (troisième chambre) du 2 mai 2019.#Sea Chefs Cruise Services GmbH contre Ministre de l'Action et des Comptes publics.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Remboursement de la TVA – Directive 2008/9/CE – Article 20 – Demande d’informations complémentaires formulée par l’État membre du remboursement – Informations devant être fournies dans un délai d’un mois à compter de la réception de la demande par le destinataire – Nature juridique de ce délai et conséquences du non-respect de celui‑ci.#Affaire C-133/18.

  judgment · FR · 2 May 2019

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