DESCRIPTION:
"European legal act on harmonization of Member State legislation concerning VAT refunds to taxable persons outside the EEC.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/1986/560/oj |
| dct:title | European legal act on the refunds to non-EEC taxable persons |
| dct:description | This directive provides for the refund of value added tax (VAT) to taxable persons not established in the territory of the Community. It applies to goods and services that are used for the purposes of taxed transactions of a business, as well as to the export of goods. The directive sets out the conditions and procedures for the refund of VAT. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/eli/dir/1986/560/oj |
| skos:example | For instance, a company based in the United States that has paid VAT on goods or services in France for business purposes can apply for a refund under this directive. They would need to provide evidence that they are a taxable person in the US, that the goods or services were used for business purposes, and that they are not subject to VAT in France. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The directive is designed to ensure that businesses not established in the EU are not disadvantaged by the VAT system. It sets out the conditions under which a refund can be made, including that the person must be a taxable person in a third country, that the goods and services are used for the purposes of the taxed transactions of a business, and that the person is not subject to VAT in the Member State where the refund is claimed. |
| eira:view | LV-Binding Power and Jurisdiction |