Council of the European Union 12 February 2008, 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
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European Union · · · Cited by 1,126 · 20-02-2008
20.2.2008
EN
Official Journal of the European Union
L 44/23
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
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty
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