Section 2: Exemption from VAT and tax refunds

§ 4c VAT refund for supply by European bodies

(1) European bodies shall be refunded upon application

1. the tax legally owed by a taxable person for a supply and paid by the body as well as

2. the tax owed and paid by the body in according with § 13b paragraph 5

if the supply cannot be exempt from tax.

(2) European bodies as mentioned in paragraph 1 are

1. the European Union, the European Atomic Energy Community, the European Central Bank and the European Investment Bank as well as bodies set up by the European Union to which the Protocol (No 7) on the privileges and immunities of the European Union, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union (OJ C 202 from 7 June 2016, p. 266) is applicable, and

2. the European Commission as well as agencies and bodies established under Union law.

(3) The refund to a body mentioned in paragraph 2 number 1 applies within the limits and under the conditions laid down in the Protocol annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union (No 7) on the privileges and immunities of the European Union and the agreements for its implementation or the headquarters agreements.

(4) The refund to a body mentioned in paragraph 2 number 2 applies under the precondition that the supply

1. is purchased in the execution of their tasks in order to respond to the COVID-19 pandemic, and

2. is not used for the provision of supplies against consideration.

If the preconditions cease to exist after the application, the body is obliged to notify the Federal Central Tax Office within one month.