Court of Justice of the European Union · EU
Judgment of the Court (Second Chamber) of 20 December 2017.#Caterpillar Financial Services sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(a) — Exemptions — Taxes levied in breach of EU law — Obstacles to the refund of an overpayment of VAT — Article 4(3) TEU — Principles of equivalence, effectiveness and sincere cooperation — Rights conferred on individuals — Expiry of the limitation period for the tax liability — Effects of a judgment of the Court — Principle of legal certainty.#Case C-500/16.
- Identifier
- CELEX 62016CJ0500
- Status
- decided
- Decided
- 20 December 2017
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62016CJ0500
- Source provider
- eurlex
- Retrieved
- 2026-08-27T12:55:19.527Z
Identifier
- CELEX: 62016CJ0500
Direct relationships
No labelled cross-repository relations yet.