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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 February 2008 - onwards
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Article 10

Without prejudice to requests for information under Article 20, the Member State of refund may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is EUR 1 000 or more or the equivalent in national currency. Where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in national currency.

Comparing proposed amendment...