Judgment of the Court of Justice in the case SMS Group.
Eighth Council Directive 79/1072/EEC, read in conjunction with Article 170 of Council Directive 2006/112/EC, must be interpreted as precluding a refusal by a Member State to refund the value added tax paid on the importation of goods to a taxable person who is not established on its territory in circumstances such as those in the main proceedings where, at the time of importation, the performance of the contract in connection with which the taxable person purchased and imported those goods was suspended, the transaction for which they were intended to be used was in the end not carried out, and the taxable person did not provide proof of their subsequent movements.
0