Article 28

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

1. This Directive shall apply to refund applications submitted after 31 December 2009. 2. Directive 79/1072/EEC shall be repealed with effect from 1 January 2010. However, its provisions shall continue to apply to refund applications submitted before 1 January 2010. References to the repealed Directive shall be construed as references to this Directive except for refund applications submitted before 1 January 2010.

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