(a)

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

during the refund period, he has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;

← art_3__para · All articles · (b) →

Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2010-10-01; changes after this date are not shown.