art_18__para_1__text_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 Member State of establishment shall not forward the application to the Member State of refund where, during the refund period, any of the following circumstances apply to the applicant in the Member State of establishment:

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2010-10-01; changes after this date are not shown.