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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 StateRecitalsArticle 1Article 2Article 3Article 4Article 5Article 6Article 7Article 8Article 9Article 10Article 11Article 12Article 13Article 14Article 15Article 16Article 17Article 18Article 19Article 20Article 21Article 22Article 23Article 24Article 25Article 26Article 27Article 28Article 29Article 30Article 31Done at
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 February 2008 - onwards

Article 11

The Member State of refund may require the applicant to provide a description of his business activity by using the harmonised codes determined in accordance with the second subparagraph of Article 34a(3) of Council Regulation (EC) No 1798/2003 [OJ L 264, 15.10.2003, p. 1.].

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