art_27__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

Interest shall be calculated from the day following the last day for payment of the refund pursuant to Article 22(1) until the day the refund is actually paid.

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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.