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Proposal for a COUNCIL DIRECTIVE amending Directive 2008/9/EC 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
Proposal for a COUNCIL DIRECTIVE amending Directive 2008/9/EC 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
Métadonnées de la publication
- Publié:
- Service(s) auteur(s): Conseil de l’Union européenne
- Sujet: assiette de l'impôt , distribution commerciale , déduction fiscale , exonération fiscale , harmonisation fiscale , prestation de services , TVA
- COM : COM_2010_414
- CELEX : 52010PC0381
- COMNAT : COM_2010_0381_FIN
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