Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics.

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• Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics.

This document cites

• Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky.
• Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV.
• Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)
• Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01



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• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
• Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
• Treaty establishing the European Community