Council Directive 2006/112/ECShow full title

Article 170

All taxable persons who, within the meaning of Article 1 of Directive 79/1072/EEC(1), Article 1 of Directive 86/560/EEC(2) 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:

(a)

transactions referred to in Article 169;

(b)

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

(1)

Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11). Directive as last amended by the 2003 Act of Accession.

(2)

Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).