European Court of Justice (Fifth Chamber).

M. Safjan, President of the Chamber, M. Ilešič and M. Berger (Rapporteur), (Judges), E. Sharpston, Advocate General.

Judgment delivered 21 June 2012.

Value added tax – refund – time-limit – arrangements for VAT refund to taxpayers not established in member state of refund – mandatory time-limit for submission of refund application – Council Directive 79/1072, art. 7(1).

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