Title X: Deductions
Chapter 1: Origin and scope of right of deduction
Article 170
[1] All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC [2], Article 2(1) and Article 3 of Directive 2008/9/EC [3] and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT insofar as the goods and services are used for the purposes of the following:
transactions referred to in Article 169;
transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M3
2Thirteenth Council Directive 86/560/EEC of 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 Community territory (OJ L 326, , p. 40).
3Council 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, , p. 23).