Court of Justice (Fifth Chamber) 21 June 2012, C-294/11 (Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV.)

JUDGMENT OF THE COURT (Fifth Chamber) 21 June 2012 ( *1 ) ‛(Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Time-limit within which refund applications are to be submitted — Time bar)’ In Case C-294/11, REFERENCE for a preliminary ruling under Article 267 TFEU from the Corte suprema di cassazione (Italy), made by