art_170__para

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:

← Article 170 · All articles · (a) →

Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.