2. — THIRTEENTH COUNCIL DIRECTIVE of 17 November 1986 on the harmonization of the…

2.

THIRTEENTH COUNCIL DIRECTIVE of 17 November 1986 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 Community territory (86/560/EEC) · European Union

Member States may make the refunds referred to in paragraph 1 conditional upon the granting by third States of comparable advantages regarding turnover taxes.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.