Which Directive/National laws apply for refund applications filed before January 1, 2010?

The refund applications filed prior to this date shall be processed in accordance with the procedure established in Council Directive 79/1072/EEC, of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value-added tax to taxable persons not established in the territory of the country.

Posted in: General Description

Comments are closed.