Article 27 › 2 — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

Article 27 › 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

Interest rates shall be equal to the interest rate applicable with respect to refunds of VAT to taxable persons established in the Member State of refund under the national law of that Member State.

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