Court of Justice 17 January 2019, C-133/18 (Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics.)

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European Union · · · Cited by 29 · 17-01-2019

OPINION OF ADVOCATE GENERAL HOGAN delivered on 17 January 2019 ( 1 ) Case C‑133/18 Sea Chefs Cruise Services GmbH v Ministre de l’Action et des Comptes publics (Request for a preliminary ruling from the Tribunal administratif de Montreuil (Administrative Court, Montreuil, France)) (Reference for a preliminary ruling — Valued added tax (VAT) — Directive 2006/112/EC — Article 171 — Refund of VAT —

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