preamble_17

Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country · European Union

considerando che tale regolamentazione non deve far sì che si oggetti passivi siano sottoposti ad un trattamento diverso a seconda dello Stato membro in cui risiedono ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.