European Court of Justice (Fifth Chamber).

M Wathelet, President of the Chamber, CWA Timmermans, P Jann, S von Bahr and A Rosas (Rapporteur) JJ; P Léger, Advocate General.

Judgment delivered 6 February 2003

Value added tax – Place of taxable transactions – Refund of VAT paid in another Member State – Motor vehicle made available under a leasing contract – Fuel management agreement – Person having been supplied with fuel – Whether Dutch leasing company could obtain refund of VAT relating to fuel purchased in Germany by lessees of vehicles – Council Directive 77/388, art. 5(1).

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