Definition: Council Directive detailes rules for the refund of value-added tax (VAT) provided in Directive 2006/112/EC. This directive specifically addresses taxable persons who are not located in the Member State of refund but are established in another Member State, providing guidelines for the process of VAT refunds in such cross-border situations.
LOST view: LV-Architecture Principles
Identifier: http://data.europa.eu/eli/dir/2008/9/oj
EIRA traceability: eira:BindingInstrumentRequirement
ABB name: egovera:EuropeanLegalActForVATRequirement
EIRA concept: eira:SolutionBuildingBlock
Last modification: 28/03/2024
dct:title: Directive 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund
dct:identifier: egovera:EliDir20089Requirement
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eira:ABB | eira:BindingInstrumentRequirement |
dct:modified | 18/03/2024 |
dct:spatial | EU |
dct:identifier | http://data.europa.eu/eli/dir/2008/9/oj |
dct:title | Directive 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund |
dct:description | Council Directive detailes rules for the refund of value-added tax (VAT) provided in Directive 2006/112/EC. This directive specifically addresses taxable persons who are not located in the Member State of refund but are established in another Member State, providing guidelines for the process of VAT refunds in such cross-border situations. |
dct:publisher | EUR-Lex |
dct:source | https://eur-lex.europa.eu/eli/dir/2008/9/oj |
skos:example | |
eira:concept | eira:SolutionBuildingBlock |
skos:note | Council Directive detailes rules for the refund of value-added tax (VAT) provided in Directive 2006/112/EC. This directive specifically addresses taxable persons who are not located in the Member State of refund but are established in another Member State, providing guidelines for the process of VAT refunds in such cross-border situations. |
eira:view | LV-Binding Power and Jurisdiction |