Date-stamp loading
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 February 2008 - onwards
    Version 1 of 1    

Article 17

If the refund application relates to a refund period of less than one calendar year but not less than three months, the amount of VAT for which a refund is applied for may not be less than EUR 400 or the equivalent in national currency.

If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50 or the equivalent in national currency.

Comparing proposed amendment...