Court of Justice (Eighth Chamber) 25 October 2012, C-318/11 and C-319/11 (Daimler AG and Widex A/S v Skatteverket.)

JUDGMENT OF THE COURT (Eighth Chamber) 25 October 2012 ( *1 ) ‛Common system of value added tax — Directive 2006/112/EC — Articles 170 and 171 — Eighth VAT Directive — Article 1 — Directive 2008/9/EC — Article 3(a) — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country — Taxable persons established in one Member State and carrying out