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30 October 2014
Issue: 7628 / Categories: Case law , Law digest , In Court
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EU

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Fonderie 2A v Ministre de l’Économie et des Finances C-446/13, [2014] All ER (D) 28 (Oct)

The Court of Justice of the European Union considered a request for a preliminary ruling concerning the interpretation of the provisions of the Sixth Council Directive (EEC) 77/388, as amended by Council Directive (EC) 95/7. The request arose during proceedings between the applicant in the main proceedings and the French Minister for Economic Affairs and Finance, concerning the refusal to refund to the applicant the value added tax which it had paid in France for work which had been carried out in France.

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