Judgment of the Court (Fifth Chamber) of 13 July 2000 in Case C-136/99 (reference for a preliminary ruling from the Conseil d'État): Ministre du Budget, Ministre de l'Économie et des Finances v Société Monte Dei Paschi Di Siena (Turnover tax — Common system of value added tax — Refund of the tax to taxable persons not established in the country — Article 17 of the Sixth Directive 77/388/EEC and Articles 2 and 5 of the Eighth Directive 79/1072/EEC)