art_8__para_2__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

In addition to the information specified in paragraph 1, the refund application shall set out, for each Member State of refund and for each invoice or importation document, the following details:

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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.