Article 14 › 2 — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

Article 14 › 2

COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State · European Union

In addition to the transactions referred to in paragraph 1, the refund application may relate to invoices or import documents not covered by previous refund applications and concerning transactions completed during the calendar year in question.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31