Judgment of the Court (Tenth Chamber) of 9 September 2021.#GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.#Case C-294/20.