Court of Justice 21 January 2021, C-844/19 (CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.)

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European Union · · · Cited by 2 · 21-01-2021

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 21 January 2021 ( 1 ) Case C‑844/19 CS, Finanzamt Graz-Stadt Interveners: Finanzamt Judenburg Liezen, technoRent International GmbH (Request for a preliminary ruling from the Verwaltungsgerichtshof (Supreme Administrative Court, Austria)) (Request for a preliminary ruling – Taxation – VAT – Directive 2006/112/EC – Article 183 – Refund of excess VAT

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