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, however, provide for the exclusion of certain expenditure or make refunds subject to additional conditions.

Cited at article level by

COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending… (EU) · Council Directive (EU) 2025/516 of 11 March 2025 amending Directive… (EU) · Council Directive 2008/8/EC of 12 February 2008 amending Directive… (EU) — sign in to see which provisions, and what they say.

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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.