Article 23 › 2 — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

Article 23 › 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

Appeals against decisions to refuse a refund application may be made by the applicant to the competent authorities of the Member State of refund in the forms and within the time limits laid down for appeals in the case of refund applications from persons who are established in that Member State.

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