VATcodexEU VAT case law · Court of Justice and General Court

Article 15 Directive 2008/9/EC

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Text of Article 15

1.The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. The application shall be considered submitted only if the applicant has filled in all the information required under Articles 8, 9 and 11.

Refund applications which relate to refund periods in 2009 shall be submitted to the Member State of establishment on 31 March 2011 at the latest.

2.The Member State of establishment shall send the applicant an electronic confirmation of receipt without delay.

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

Case law on Article 15: 9 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 15 of Directive 2008/9/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy · cites Article 15(1)
  2. C-746/22 Slovenské Energetické Strojárne Opinion · 14 December 2023 · cites Article 15(1)
  3. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania · cites Article 15(1)
  4. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary · cites Article 15(1)
  5. C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany · cites Article 15(1)
  6. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
  7. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France · cites Article 15(1)
  8. C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia
  9. C-294/11 Elsacom Judgment · 21 June 2012 · Italy · cites Article 15(1)