Alstom Power Hydro v Valsts ieņēmumu dienests (Case C-472/08).  BVC 332
European Court of Justice (First Chamber).
A Tizzano, President of the Chamber, E Levits, A Borg Barthet, J-J Kasel (Rapporteur) and M Berger, JJ, P Cruz Villalón, Advocate General.
Judgment delivered 21 January 2010.
Value added tax – Refund – Limitation period – National legislation laying down limitation period of three years for refund of overpaid VAT – Council Directive 77/388, art. 18(4).
This was a reference for a preliminary ruling under art. 234 EC from the Augstākās tiesas Senāts (Latvia) concerning the limitation period in national law applying to a claim for the refund of overpaid VAT.