VATcodexEU VAT case law · Court of Justice and General Court

Article 19 Directive 2008/9/EC

Open in the compendium4 cases ↓

Text of Article 19

1.The Member State of refund shall notify the applicant without delay, by electronic means, of the date on which it received the application.

2.The Member State of refund shall notify the applicant of its decision to approve or refuse the refund application within four months of its receipt by that Member State.

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

Case law on Article 19: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 19 of Directive 2008/9/EC, most recent first.

  1. C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Hungary · cites Article 19(2)
  2. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary · cites Article 19(2)
  3. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
  4. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France