VATcodexEU VAT case law · Court of Justice and General Court

Article 28 Directive 2008/9/EC

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Text of Article 28

1.This Directive shall apply to refund applications submitted after 31 December 2009.

2.Directive 79/1072/EEC shall be repealed with effect from 1 January 2010. However, its provisions shall continue to apply to refund applications submitted before 1 January 2010.

References to the repealed Directive shall be construed as references to this Directive except for refund applications submitted before 1 January 2010.

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

Case law on Article 28: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 28 of Directive 2008/9/EC, most recent first.

  1. C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Spain · cites Article 28(1), (2)
  2. C-294/11 Elsacom Judgment · 21 June 2012 · Italy · cites Article 28(2)