Court of Justice (Tenth Chamber) 6 February 2014, C‑323/12 (E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenţi.)

JUDGMENT OF THE COURT (Tenth Chamber) 6 February 2014 ( *1 ) ‛Directive 79/1072/EEC — Common system of value added tax — Taxable persons residing in another Member State — Rules for refund of VAT — Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union — Precluded — Meaning of ‘taxable person not established in the