Judgment of the Court (Tenth Chamber) of 17 December 2020.#Bundeszentralamt für Steuern v Y-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Refund of VAT – Directive 2008/9/EC – Article 8(2)(d) – Article 15 – Indication of number of the invoice – Refund application.#Case C-346/19.