VATcodexEU VAT case law · Court of Justice and General Court

Article 10 Directive 2008/9/EC

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Text of Article 10

Without prejudice to requests for information under Article 20, the Member State of refund may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is EUR 1 000 or more or the equivalent in national currency. Where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in national currency.

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

Case law on Article 10: 3 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 10 of Directive 2008/9/EC, most recent first.

  1. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  2. C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany
  3. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany