JUDGMENT OF THE COURT (Sixth Chamber) of 26 September 1996 in Case C-302/93 (reference for a preliminary ruling from the Gerechtshof, The Hague): Étienne Debouche v. Inspecteur der Invoerrechten en Accijnzen (Value added tax - Interpretation of Article 17 (2) and (3) (a) of Directive 77/388/EEC and of Article 3 (b) and the first paragraph of Article 5 of Directive 79/1072/EEC - Refund of value added tax to taxable persons not established in the territory of the country)