Article 1
This Directive lays down the detailed rules for the refund...
Article 2
For the purposes of this Directive, the following definitions shall...
Article 3
This Directive shall apply to any taxable person not established...
Article 4
This Directive shall not apply to: amounts of VAT which,...
Article 5
Each Member State shall refund to any taxable person not...
Article 6
To be eligible for a refund in the Member State...
Article 7
To obtain a refund of VAT in the Member State...
Article 8
(1) The refund application shall contain the following information:
Article 9
(1) In the refund application, the nature of the goods...
Article 10
Without prejudice to requests for information under Article 20, the...
Article 11
The Member State of refund may require the applicant to...
Article 12
The Member State of refund may specify which language or...
Article 13
If subsequent to the submission of the refund application the...
Article 14
(1) The refund application shall relate to the following:
Article 15
(1) The refund application shall be submitted to the Member...
Article 16
The refund period shall not be more than one calendar...
Article 17
If the refund application relates to a refund period of...
Article 18
(1) The Member State of establishment shall not forward the...
Article 19
(1) The Member State of refund shall notify the applicant...
Article 20
(1) Where the Member State of refund considers that it...
Article 21
Where the Member State of refund requests additional information, it...
Article 22
(1) Where the refund application is approved, refunds of the...
Article 23
(1) Where the refund application is refused in whole or...
Article 24
(1) Where a refund has been obtained in a fraudulent...
Article 25
The Member State of refund shall take into account as...
Article 26
Interest shall be due to the applicant by the Member...
Article 27
(1) Interest shall be calculated from the day following the...
Article 28
(1) This Directive shall apply to refund applications submitted after...
Article 29
(1) Member States shall bring into force the laws, regulations...
Article 30
This Directive shall enter into force on the day of...
Article 31
This Directive is addressed to the Member States.
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 establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament ,
Having regard to the opinion of the European Economic and Social Committee ,
Whereas:
(1)
Considerable problems are posed, both for the administrative authorities of Member States and for businesses, by the implementing rules laid down by Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation 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 .
(2)
The arrangements laid down in that Directive should be amended in respect of the period within which decisions concerning applications for refund are notified to businesses. At the same time, it should be laid down that businesses too must provide responses within specified periods. In addition, the procedure should be simplified and modernised by allowing for the use of modern technologies.
(3)
The new procedure should enhance the position of businesses since the Member States shall be liable to pay interest if the refund is made late and the right of appeal by businesses will be strengthened.
(4)
For clarity and better reading purposes, the provision concerning the application of Directive 79/1072/EEC, previously contained in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax , should now be integrated in this Directive.
(5)
Since the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
(6)
In accordance with point 34 of the Interinstitutional Agreement on better law-making , Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
(7)
In the interest of clarity, Directive 79/1072/EEC should therefore be repealed, subject to the necessary transitional measures with respect to refund applications introduced before 1 January 2010,
HAS ADOPTED THIS DIRECTIVE:
OJ C 285 E, 22.11.2006, p. 122.
OJ C 28, 3.2.2006, p. 86.
OJ L 331, 27.12.1979, p. 11. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).
OJ L 347, 11.12.2006, p. 1. Directive as last amended by Directive 2007/75/EC (OJ L 346, 29.12.2007, p. 13).
OJ C 321, 31.12.2003, p. 1.