Directive 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund ()
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
eira:ABBeira:BindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/dir/2008/9/oj
dct:titleDirective 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund
dct:descriptionCouncil 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:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/eli/dir/2008/9/oj
skos:example
eira:concepteira:SolutionBuildingBlock
skos:noteCouncil 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:viewLV-Binding Power and Jurisdiction