Joined Cases C-318/11 and C-319/11: Judgment of the Court (Eighth Chamber) of 25 October 2012 (reference for a preliminary ruling from the Förvaltningsrätten i Falun — Sweden) — Daimler AG (C-318/11), Widex A/S(C-319/11) v Skatteverket (Common system of value added tax — Directive 2006/112/EC — Articles 170 and 171 — Eighth VAT Directive — Article 1 — Directive 2008/9/EC — Article 3(a) — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country — Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities)