How must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? recent position of the European Court of Justice Stefania Lotito Fedele
By: Fedele, Stefania Lotito
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DEVOLUCION DE INGRESOS INDEBIDOS | EXTRANJEROS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | UNION EUROPEA
In:
Intertax v. 47, n. 8/9, August / September 2019, p. 789-792Summary: This article analyses the judgment in the Nestrade SA case (C-562/17) of 14 February 2019 regarding the interpretation of the Thirteenth Directive on VAT refunds to non-EU persons.
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Resumen.
This article analyses the judgment in the Nestrade SA case (C-562/17) of 14 February 2019 regarding the interpretation of the Thirteenth Directive on VAT refunds to non-EU persons.
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