Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze (Case C-35/05).  BVC 30
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.