The supply of services which consist in applying for or receiving refunds of VAT under 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 [OJ L 44, 20.2.2008, p. 23.] shall be covered by Article 44 of Directive 2006/112/EC.