Article 170

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC ( 12 ), Article 2(1) and Article 3 of Directive 2008/9/EC ( 13 ) and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT insofar as the goods and services are used for the purposes of the following: (a) transactions referred to in Article 169; (b) transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.

Cited at article level by

COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05