Brussels, 25/09/2014 (Agence Europe) - On Thursday 25 September, the European Commission announced its decision to bring Germany before the Court of Justice of the EU, on the grounds that the rules it applies to applications for VAT reimbursement are discriminatory against operators established outside the EU. Two years after its reasoned opinion to Berlin on the subject, the Commission notes that Germany has not come into line. The German VAT legislation stipulates that taxpayers established outside the EU must personally sign the application form for the reimbursement of VAT on goods or services. Those in Germany or the EU, on the other hand, may authorise third parties to sign or to submit their reimbursement forms. EU legislation does not contain any provisions calling for VAT reimbursement forms to be signed personally. Furthermore, the obligation on non-EU resident taxpayers can make it extremely difficult to have VAT reimbursed. The Commission also takes the view that Germany could pursue the same objective - fighting tax fraud and guaranteeing an appropriate reimbursement procedure - by other means, such as appointing a tax representative. (EL)