All taxable persons who, within the meaning of Article 1 of Directive 79/1072/EEC8, Article 1 of Directive 86/560/EEC9 and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT in so far as the goods and services are used for the purposes of the following:

1. (a)

   transactions referred to in Article 169;

2. (b)

   transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.