Court of Justice (Tenth Chamber) 21 September 2017, C-441/16 (SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti.)

JUDGMENT OF THE COURT (Tenth Chamber) 21 September 2017 ( *1 ) (Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his