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
22 provisions in 52 nodes · cited by 6 instruments we hold · 77 national measures recorded · 7 provisions hand work to national law
Defined terms · All instruments · VAT · basis of tax assessment · fraud · goods · goods and services · import · property tax · provision of services