b) — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

b)

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

Umsätze, deren Empfänger nach den Artikeln 194 bis 197 und Artikel 199 der Richtlinie 2006/112/EG, wie sie im Mitgliedstaat der Erstattung angewendet werden, Schuldner der Mehrwertsteuer ist.

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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.