Article 15 › 1 — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

Article 15 › 1

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

The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. The application shall be considered submitted only if the applicant has filled in all the information required under Articles 8, 9 and 11.

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