art_27__para

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

If no interest is payable under national law in respect of refunds to established taxable persons, the interest payable shall be equal to the interest or equivalent charge which is applied by the Member State of refund in respect of late payments of VAT by taxable persons.

← 2. · All articles · Article 28 →

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