VATcodexEU VAT case law · Court of Justice and General Court

Article 7 Directive 2008/9/EC

Open in the compendium4 cases ↓

Text of Article 7

To obtain a refund of VAT in the Member State of refund, the taxable person not established in the Member State of refund shall address an electronic refund application to that Member State and submit it to the Member State in which he is established via the electronic portal set up by that Member State.

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

Case law on Article 7: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 7 of Directive 2008/9/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  2. C-746/22 Slovenské Energetické Strojárne Opinion · 14 December 2023
  3. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  4. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France