European Court of Justice (Second Chamber).

CWA Timmermans, President of the Chamber, P Kūris, J Klučka, J Makarczyk and G Arestis (Rapporteur), JJ, E Sharpston, Advocate General.

Judgment delivered 15 March 2007.

Value added tax – Refunds in cross-border supplies – Right to deduct – Taxable person not established in territory of country – Tax paid in error – Arrangements for reimbursement – Principle of effectiveness – Council Directive 77/388, art. 21(1) – Council Directive 79/1072, art. 2, 5.

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