VATcodexEU VAT case law · Court of Justice and General Court

Article 1 Directive 2008/9/EC

Open in the compendium10 cases ↓

Text of Article 1

This Directive lays down the detailed rules for the refund of value added tax (VAT), provided for in Article 170 of Directive 2006/112/EC, to taxable persons not established in the Member State of refund, who meet the conditions laid down in Article 3.

Consolidated version on EUR-Lex (CELEX 02008L0009-20101001). © European Union. Only the Official Journal is authentic.

Case law on Article 1: 10 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 1 of Directive 2008/9/EC, most recent first.

  1. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria
  2. C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Hungary
  3. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  4. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  5. C-844/19 technoRent International and Others Judgment · 12 May 2021 · Austria
  6. C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany
  7. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
  8. C-133/18 Sea Chefs Cruise Services Opinion · 17 January 2019 · France
  9. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  10. C-318/11 Daimler and Widex Judgment · 25 October 2012 · Sweden