art_6__para__2 — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

art_6para2

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

When a taxable person not established in the Member State of refund carries out in the Member State in which he is established both transactions giving rise to a right of deduction and transactions not giving rise to a right of deduction in that Member State, only such proportion of the VAT which is refundable in accordance with Article 5 may be refunded by the Member State of refund as is attributable to the former transactions in accordance with Article 173 of Directive 2006/112/EC as applied by the Member State of establishment.

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