Judgment of the Court of Justice (Ninth Chamber) 11.6.2020.#CHEP Equipment Pooling NV v. Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluționere Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice București – Administraţia Fiscală pentru Contribabili Nerezidenţi.#Request for a preliminary ruling – VAT – Directive 2006/112/EC – Article 17(2)(g) – Movement of movable goods within the European Union for the provision of services – Articles 170 and 171 – Right of taxable persons not established in the Member State of return to a refund of VAT – Directive 2008/9/EC – Concept of taxable person not established in the Member State of return – Taxpayer who is not registered as a VAT payer in the returning Member State.#Case C-242/19.

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Official record CELEX 62019CJ0242_SUM from European Union at Court of Justice of the European Union. Dated 11 June 2020. Status: decided.

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• Arrêt de la Cour (neuvième chambre) du 11 juin 2020.#CHEP Equipment Pooling NV contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul soluţionare contestaţii et Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia fiscală pentru contribuabili nerezidenţi.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 17, paragraphe 2, sous g) – Transfert de biens meubles à l’intérieur de l’Union européenne en vue d’une prestation de services – Articles 170 et 171 – Droit au remboursement de la TVA aux assujettis non établis dans l’État membre du remboursement – Directive 2008/9/CE – Notion d’“assujetti non établi dans l’État membre du remboursement” – Assujetti non identifié à la TVA dans l’État membre du remboursement.#Affaire C-242/19.

  judgment · FR · 11 June 2020

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• Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 11.6.2020.#CHEP Equipment Pooling NV vastaan Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii ja Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 17 artiklan 2 kohdan g alakohta – Irtainten tavaroiden siirto Euroopan unionissa palvelujen suorittamista varten – 170 ja 171 artikla – Palautusjäsenvaltioon sijoittautumattomien verovelvollisten oikeus arvonlisäveron palautukseen – Direktiivi 2008/9/EY – Palautusjäsenvaltioon sijoittautumattoman verovelvollisen käsite – Verovelvollinen, joka ei ole rekisteröitynyt arvonlisäverovelvolliseksi palautusjäsenvaltiossa.#Asia C-242/19.

  judgment · FI · 11 June 2020

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