art_23__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

Where the refund application is refused in whole or in part, the grounds for refusal shall be notified by the Member State of refund to the applicant together with the decision.

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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.