Judgment of the Court (Ninth Chamber) of 11 June 2020.#CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 17(2)(g) – Transfer of movable property within the European Union with a view to the supply of services – Articles 170 and 171 – Right to VAT refund of taxable persons not established in the Member State of refund – Directive 2008/9/EC – Concept of ‘taxable person not established in the Member State of refund’ – Taxable person not identified for VAT purposes in the Member State of refund.#Case C-242/19.