THIRTEENTH COUNCIL DIRECTIVE of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (86/560/EEC)
directive · European Union · 31986L0560
8 provisions · cited by 4 instruments we hold · 77 national measures recorded · 4 provisions hand work to national law
Defined terms · All instruments · VAT · fraud · freedom to provide services · goods · goods and services · provision of services · purchase · residence