Article 303 › 3
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States shall determine the method by which the refunds provided for in paragraph 2 are to be made. In particular, they may apply the provisions of Directives 79/1072/EEC and 86/560/EEC.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
← 2 · All articles · 304 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05