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Whose signature?

04 January 2010
Issue: 4237 / Categories: Tax cases , VAT
Yaesu Europe BV v Bundeszentralamt für Steuern (Case C-433/08), European Court of Justice

The taxpayer company, which was based in the Netherlands, applied to the German tax authorities for a refund of input VAT paid in Germany.

The claim was signed by the company’s lawyers. The German tax authority refused the claim on the grounds that it had to be signed by the trader.

The matter was brought to the European Court of Justice for it to consider whether the use of the word ‘signature’ in the Eighth Council Directive 79/1072/EEC meant that the taxable person had to sign a refund claim or if the signature of an agent would be acceptable.

The court ruled that the term ‘signature’ in this instance would include that of an agent.

Issue: 4237 / Categories: Tax cases , VAT
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