The Value Added Tax (Amendment) (No. 5) Regulations 2009

Repayments to European Union traders

11.  In regulation 173 (interpretation of Part 20)—

(a) in paragraph (1)—

(i) omit the definitions of “calendar year” and “official authority”;

(ii) after the definition of “claimant” insert—

““claimant’s member State” means the member State in which the claimant is established;

“principal VAT Directive” means Council Directive 2006/112/EC;

“refund Directive” means Council Directive 2008/9/EC(1);

“repayment period” means a period of time falling within one of the periods described in regulation 173G;

“repayment year” means the period of 12 calendar months commencing on 1st January.”;

(b) for paragraph (2) substitute—

“(2) For the purposes of this Part, a person (P) is treated as being established in a country if—

(a) P has there a business establishment or some other fixed establishment from which business transactions are effected; or

(b) P’s usual place of residence is there where P has no such establishment as is described in sub-paragraph (a) above in that country or elsewhere.”; and

(c) in paragraph (3)—

(i) omit the word “and” immediately preceding sub-paragraph (b); and

(ii) after sub-paragraph (b) insert—

“(c) a reference to Article 170 of the principal VAT Directive is a reference to that Article—

(i) as amended by Article 2(3) of the Council Directive 2008/8/EC(2), and

(ii) as applied in the claimant’s member State;

(d) a reference to Article 214 of the principal VAT Directive is a reference to that Article—

(i) as amended by Article 2(8) of Council Directive 2008/8/EC, and

(ii) as applied in the claimant’s member State;

(e) a reference to any other Article in the principal VAT Directive or to any Article in the refund Directive is a reference to such Article as applied in the claimant’s member State; and

(f) a reference to Council Regulation (EC) No 1798/2003(3) is a reference to that Regulation as amended by Council Regulations (EC) No 885/2004(4), (EC) No 1791/2006(5), (EC) No 143/2008(6) and (EC) No 37/2009(7).”.

(1)

OJ No L 44, 20.02.08 p 23.

(2)

OJ No L 44, 20.02.08 p 11.

(3)

OJ No L 264, 15.10.03 p 1.

(4)

OJ No L 168, 01.05.04 p 1.

(5)

OJ No L 363, 20.12.06 p 1.

(6)

OJ No L 44, 20.2.08 p 1.

(7)

OJ No L 14, 20.2.09 p 1.