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).”.
OJ No L 44, 20.02.08 p 23.
OJ No L 44, 20.02.08 p 11.
OJ No L 264, 15.10.03 p 1.
OJ No L 168, 01.05.04 p 1.
OJ No L 363, 20.12.06 p 1.
OJ No L 44, 20.2.08 p 1.
OJ No L 14, 20.2.09 p 1.