TITLE XIISPECIAL SCHEMES

CHAPTER 6F1Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

Section 2F1Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

F1Article 368

The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding Article 1(1) of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with the said Directive. Articles 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to telecommunications, broadcasting or electronic services covered by this special scheme.