1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2008
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  1. 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
  2. Article 31
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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 31

This Directive is addressed to the Member States.

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