ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)721
Vol.1977/0225

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(77)721final.
Brussels.3January1978♦
PROPOSAL FORANEIGHTHCOUNCILDIRECTIVE ONTHE
HARMONIZATION OFTHELAWSOFTHEMEMBERSTATES
RELATING TOTURNOVER TAXES-ARRANGEMENTS FORTHE
REFUNDOFVALUEADDEDTAXTOTAXABLEPERSONSNOT
ESTABLISHED INTHETERRITORY OFTHECOUNTRY
(presentedbytheCommissiontotheCouncil)
COT-:(77)721final.

-1-
EXPLANATORY MEMORANDUM
I.GENERALCONSIDERATIONS
Inviewoftheextremely widedivergences thatatpresent
existbetweenMemberStatesInthefieldinquestion,Article17,paraqraph 3ofthe
SixthDirectiveprovidesforCommunityrulestoaccordequaltreatmenttoall
taxablepersonsintheCommunity,regardlessofthemembercountryinwhichthey
incurexpenditure attracting VAT.IfnosuchruleswereIntroduced,therewouldbe
adangerofdeflectionoftradegivingrisetodistortipns ofcompetition andoperating
tothedetrimentofthecountriesthatappliedlessgenerousarrangements .Forinstance
acountrythatacceptedrefundclaimsfromforeigncarrierswithoutimposinganyres­
trictiveconditions mightbecomeahavenfortheundertakings concernedonaccountof
ataxconcessionthatwoulddistorttheconditions ofcompetition .
Conversely,aMemberStatethatrefusedtherefundwould
giverisetotheriskofeconomicdoubletaxationinsofarasaforeigntaxable
personunabletodeductInputtaxwouldhavenochoicebuttopassiton1ntheprices
ofthegoodsorservices hesold.
«
Itwaswithaviewtoremedyingthissituationthatthe
Council,1nArticle17<4)oftheSixthDirective,providedfortheearlyadoptionof
Communityruleslayingcbwnarrangements governingtaxrefunds.
. »
ThepositionofeachMemberStatev1s-£-visnon-member countries
differssowidelythat1tprovedImpossible,1ntheSixthDirective,toimposecommon
refundarrangements thatallmembercountriescouldapplyinrespectoftaxable
personsestablished 1nnon-membercountries.Asaresult,theDirectivehasleftit
toeachMemberStatetodeterminetheconditionsgoverningtherefundorrefusalof
therefundtosuchtaxablepersons(e.g.conditionsofreciprocity).However^witha
viewtoavoidingthedrawbacksreferfedto
•••/•••

-"2-
ι■
above(deflectionoftrade,etc.),therefundarrangements maynotbemore
favourablethanthoseaccordedtoCommunitytaxablepersons.
II.COMMENTARY ONTHEARTICLES .
ConcerningArticle 1
ThisArticledeterminesthepersons(foreigntaxablepersons)eligiblefor
therefundunderthisDirective.Thereisnoalternative buttoadoptthe
criterionalreadyimplicitlylaiddownintheSixthDirective,namelythat
apersonisliablefortaxinthecountryinwhichhecarriesout'anactivity
withinthemeaningofArticle4oftheDirective.Forinstance,amultinational
companycarryingoutallitsactivitiesintheUnitedStatesandpossessing
-I
onlya"nominal"placeofbusinessintheCommunitywillbetreatedasa
taxablepersonofanon-membercountry.
Thereasonsforextendingthisconcepttointernational carriersaresetout
below,under"ConcerningArticle2".
ConcerningArticle2 ■r
ThisArticlerefersonlytotaxablepersonsofMemberStates;Communityrules
fortaxablepersonsofnon-membercountriesarelaiddowninArticle8.The
fdefinitionoftaxablepersoncontained <inArticlekoftheSixthDirective
remainsofcourse.validfornon-membercountriesaswellasformembercountries.
ForthepurposesoftheproposedDirective,therefore,theexistenceorotherwise
ofaVATsystemintherelevantnon-membercountryisofnoconsequence,and
taxablepersonsclaimingrefundsarerequiredtosatisfyonlythecriteria
laiddowninArticle4.
ThereferenceinArticle17(A)oftheSixthDirective("inaccordance with
paragraph3")hastheeffectthattherefundistobemadesolelyinrespect
ofthetax<hargedontherchasesofgoodsandservicesorontheimportation
ofgoodsusedbytheforeigntaxablepersonfortheactivitiesspecifiedin
Article17(3)oftheDirective# Ofthethreecasesreferredtoinsubparagraphs
<a),(b)and(c)ofthi»paragraph*onlythefirsttwowouldseemtoberelevant.
••»/••*

Subparagraph (a)coverscasesInwhichataxablepersonofcountryAcarries
outnotaxableactivity(whethertaxedorexempted)incountryB,whichis
thecountryofrefund(e.g.participation atinternational fairs).
Subparagraph (b),ontheotherhand/concernsanumberofcasesinwhicha
taxablepersonofcountryAcarriesoutincountryBatransaction exempted
underArticle14C1)Ci),Article15,Article16(1)(B),(C)or(D),or
Article16(2)oftheSixthDirective.Inthesecases,thetaxablepersonof
countryAbecomes"dejure"ataxablepersonofcountryBforthepurposesof
thesetransactions .However,asregardstransportservicessuppliedbycarriers
established abroad,thelattershouldbetreatedastaxablepersonswhodo
notcarryoutanytaxabletransaction inthecountry,firstly,becausethe
transportservicesinquestiondonotnecessarily giverisetoinvoicingin
respectofthedistancecoveredinthecountryofrefundand,secondly,
becauseitisnotintheinterestsofthiscountry,eitherfromabudgetary
oranadministrative viewpoint,toimposeonsuchcarriersthesameobligations
asitimposesonits"national"taxablepersons.
Asforthecasescoveredbysubparagraph (c)ofArticle17(3)oftheDirective,
apersonfromamembercountrycarryingoutinsuranceorbankingtransactions
referredtointhatparagraphcannever,sincesuchtransactions invariably
occurinanon-membercountry,beregardedascarryingoutatransactionin
thecountryofrefund:consequently,thesecasesrankwiththosereferredto
insubparagraph (a)(foreigntaxablepersonnotcarryingoutanytaxable
transaction inthecountryofrefund)andaregovernedbytherulessetout
therein.
ConcerningArticle3
»
ThisprovisioncoversthecasesthatarereferredtoinArticle17(3)(a)and(c)
oftheSixthDirectiveandinwhichnotaxabletransaction (whethertaxedor
exempted)iscarriedoutbytheforeigntaxablepersonapplyingfortherefund.

Thequestionaroseastowhether,Inordertorefusetherefund,thecountry
ofr«fundshouldtakeaccountofanyexemptionsforsmallundertakings in
thetaxableperson'scountry"oforigin"and,inparticular,whetherarefund
grantedtoaforeigntaxablepersonentitledtosuchanexemptioninhis
countrywouldgiverisetodistortionsofcompetitionoperatingtothedetriment
oftaxablepersonsofthecountryofrefundortodeflectionoftradetothe
detrimentoftaxablepersonsofthecountryoforigin.Now,thereisnodanger
ofdistortions ofcompetition becausetheforeigntaxablepersondoesnotcarry
outanytaxableactivityinthecountryofrefundanddoesnot,therefore,
competewith"national"taxablepersons.Asforthedangeroftradedeflection,
thefactthataccountisnottakeninthecountryofrefundoftheexistence ,
ofanexemptioninthecountryoforiginisnotexpectedtoactasanincentive-
inthisrespectsincegoodspurchasedbytheforeigntaxablepersoninthe
countryofrefundmustnormiallybetaxeduponimportationintothecountryof
origin.Thepossibilityofmakingsuchpurchasesis,inanycase^confined
strictlytoArticle5.
Butrefusaloftherefundonthegroundsthattheforeigntaxablepersonis
asmallentrepreneur mightleadtodoubletaxationintheeventofimportation
intohiscountryoforigin.
Forthereasonssetoutabove,noprovision hasbeenmadeforrefusingthe
refundonthebasisoftheexistenceofanexemption.Forsimilarreasons,
» «
noprovisionhasbeenmadeforlimitingtherefundtotheextentoftheforeign
taxableperson'sdeductibleproportion *
♦.
ConcerningArticle4
Itwasstatedabove,in"ConcerningArticle2",that,inaccordancewiththe
SixthDirective,foreigntaxablepersonswhocarryouttaxabletransactions in
theterritoryofacountryaretreatedastaxablepersonsofthatcountry,
withalltheattendantconsequences,deductionincluded.Wheretransport
transactions areconcerned;thereasonswhyforeigncarriersmustbetreated
asforeigntaxablepersonsnotcarryingoutanytransaction inthecountry
werealsogiven* !•

ByanalogywiththeprovisionsofArticle3,theexistenceofanexemption
forsmallenterprises inthecountryoforiginhasnotbfeenconsidered a
reasonforrefusingtherefund;moreover,sucharefusalcouldcreateanumber
ofdifficulties .Lxample:acarrierofcountryAwhoprovides atransportservice
incountry6(departurepointincountryB)andwhoischargedtaxinrespectof
repairworkcarriedoutinthatcountrywould,ifhecouldnot-beingasmall
entrepreneur -claimarefund,beobligedtoincludethetaxinquestionintheprice
ofthetransportservice.Thiswouldgiverisetoaresidualtaxandconsequently
toadistortionofcompetitionvis-i-viscarriersofcountryB,forwhomtheamount
oftaxchargedisalwaysdeductible.
Therefundmightalsohavebeenrefusedonthegroundsoftheexistenceofan
exemptioninthecountryofrefund-acriterionthatcouldbedeemedvalidinview
ofthefactthattheforeigntaxablepersoncarriesouttransactions inthecountry
ofrefund-butthiswasfoundtobeimpracticable onjaccountoftheadministrative
difficultiesitwouldhaveentailed :e.g.itwouldbeimpossibletoconvertthe
turnoverrelatingtoasingletransportserviceintoanannualturnoverfigureandit
wouldalsobedifficulttoenforcethesubmission ofreturns.
Withregardtotheproductionofevidencetoprovethestatusoftaxablepersonprovided
forinparagraph a),itseemeddesir.abl*'thattheobligationtoprovidesuchevidence
* * ♦foreachapplication bemademoreflexible,asthetaxablepersonsconcernedare,in
general,likelytomakeregularapplications forrefunds.
Thedeclaration requiredunderArticle4(b)isaimedatensuringthatanytaxable
activity(whethertaxedorexempted)referredtoinArticle17(3>(b)oftheSixth
Directiveotherthantransporttransactions wiltresultintheforeiontaxableperson
i
cei*3treatedati'naticna' »"taxacievenen,nit",uttv.ittcv-v*:»v*sc»w .

-6-
ConcerningArticle5
Article5<1)reflectstheneedtoensurethatrefundarrangements thatdiffer
fromthedeductionarrangements inforceinthecountryofrefund,notably
asregardstheexclusionsprovidedforinArticle17(6)and(7)oftheSixth
Directive(e.g.thetaxchargedontravelcosts;totalorpartialexclusion
ofthedeductionfor"cyclicaleconomicreasons"),arenotappliedinrespect
offoreigntaxablepersons.
ThepurposeofArticle5(2)istolimitthescopeofapplicationoftherefund,
arrangements specifiedinArticle3.Goods,forexample,thatarepurchased
withaviewtoresalewithinabusinessdonotqualify.Wheresuchgoodsare
resoldinthecountryofrefund,theletter'snormaltaxationarrangements
areapplied,withalltheensuingconsequences,includingdeductions.Where
thegoodsareresoldinthecountryoftheforeigntaxableperson,the
arrangements fortheremissionoftaxonexportation andfortaxationonim­
portationmustapply. .'
ThepurposeofArticle5(3)istolimitthescopeofapplication ,oftherefund
arrangementsspecifiedinArticleAbyexcludingcasesinwhichpurchasesare
not"entailedbyatransportservicecarriedoutinthecountryofrefund.
Inthecaseofsuchpurchases,thereisnoreasontodepartfromthearrangements
governingexemptionintheeventofexportation.Inspiteofthisexclusion,
thetaxmay,itistrue,berefundableinrespectofcertaindurablegoods,
butthepossibilityofimposingthetaxintheeventofimportationintothe
countryoforigin,providedfor#intheory,bytheSixthDirective,should
t
enablecasesofnon-taxationtobeavoided.
ConcerningArticle6
ι
ThisArticle,whichisarestrictivepro,visionwhencomparedwithArticle22
toftheSixthDirective,1sdesignedtoensurethatMemberStatesdonot
introduceobligationsotherthanthosethatwouldbestrictlynecessaryfor
k .
thepurposeofjustifyingtherefundapplication.
•-. t

ConcerningArticle7
ThisArticleIsdesignedtofacilitatetheprocedurestobecarriedoutby
theadministration andbytaxablepersonsandtopreventevasion.
ConcerningArticle8
Theproposeddirectiveisconcernedprimarilywithcasesofrefundinrespect
ofintra-Communitytrade.Asforrefundstotaxablepersonsofnon-member
countries,thelastsentenceofArticle17(4)merelystatesthatMemberStates
mayrefusetherefundorimposesupplementary conditions.Provisionsare
however/stillneededtopreventaMemberStatefromIntroducing arefund
procedurefeaturingmorefavourablearrangements thanthoseprovidedforin*
respectofCommunitytaxablepersonsotherthantheprocedurelaiddownin
Article30oftheSixthDirective.Article8ofthisproposalisintendedto
meetthisneed.
1
ConcerningArticle9 r
ThepurposeofthisArticle1stoprovideforeigntaxablepersonswithinfor­
mationconcerningtheauthoritiestowhomapplications mustbesubmittedand
tointroduceforthenationalofficialdepartmentscentralizedadministrative
arrangements that*111facilitateverification procedures.
Itisalsowithaviewtofacilitatingverification proceduresthatstatements
certifyingthatthepersonconcernedisataxablepersonshouldbemadeouton
astandardform,asshouldthelistoftheauthoritiesresponsibleforpreparii
thesestatementssincetheseauthoritiesarenotnecessarilythesameasthose
referredto+»thefirstparagraphofArticle9.

w8m
ConcerningArticles10and11
Theseprovisionsdonotcallforanyspecialcomments*
•,.."« }■■■■*/v■ .•. .
■"*^.■-,· .,-,.·,:-'■ -
'*'•'-• ,,*1
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■*·' ν*-*■-'···' ν -
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4;;1-**■*']'·'*.*'., '
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' '■■ ,'.''·'■·:-·>.*>··.'··.·-'·''·

PROPOSAL FORANEIGHTHCOUNCILDIRECTIVE ONTHEHARMONISATION
OFTHELAWSOFTHEMEMBERSTATESRELATING TOTURNOVERTAXES
-ARRANGEMENTS FORTHEREFUNDOFVALUEDADDEDTAXTOTAXABLE
PERSONSNOTESTABLISHED INTHETERRITORY OFTHECOUNTRY
TUGCOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
and1nparticularArticles99and100thereof,
m
HavingregardtotheproposalfromtheCommission,
! *
HavingregardtotheOpinionoftheEuropeanParliament,
HavingregardtotheOpinionoftheEconomicandSocialCommittee,
WhereasArticle17(4)oftheSixthCouncilDirectiveof17May1977onthe
harmonization ofthelawsoftheMemberStatesrelating'toturnovertaxes-Common
systemofvalueaddedtax(uniformbasisofassessment)(77/388/EEC)(1)provides
thattheCouncilshalladoptCommunityruleslayingdownthearrangements governing
refundsofvalueaddedtax,mentioned1nparagraph3ofthesaidArticle,to
taxablepersonsnotestablished 1ntheterritoryofthecountry;
Whereasrulesarerequiredtoensurethatataxablepersonestablished inthe
territoryofonemembercountryCanclaimfortaxhehaspaid1nanothermember
country,thusavoidingeconomicdoubletaxation;
(1)O.J.N°L1A5of13June1977,p«1

Whereasdiscrepancies betweenthearrangements currentlyinforcein
MemberStates,whichgiveriseinsomecasestodeflectionoftradeand
distortionsofcompetition,shouldbeeliminated;
Whereastheintroduction ofCommunityrulesinthisfieldwillmarkprogress
towardstheeffectiveliberalization ofthemovementofpersons,goodsand
services,therebyhelpingtocompletetheprocessofeconomicintegration;
WhereassuchrulesmustnotleadwithintheCommunity,tothetreatmentof
taxablepersonsdifferingaccordingtotheMemberStateinwhoseterritory
theyareestablished;
Whereascertainformsoftaxevasionoravoidanceshouldbeprevented;
Whereas,underArticle17(A)oftheSixthCouncilDirectiveof17May1977,
MemberStatesmayrefusetherefundorimposesupplementary conditionsinthe
caseoftaxablepersonsnotestablishedintheterritoryoftheCommunity;
whereasstepsshould,however,alsobetakentoensurethatsuchtaxable
personsarenoteligiblefortaxrefundsonmorefavourabletermsthan
providedforinrespectofCommunitytaxablepersons,
HASADOPTEDTHISDIRECTIVE:

Article 1
FortheDurposesofthisDirective,taxablepersonnotestablished inthe
territoryofthecountry"shallmeananypersonwhoseeconomicactivities
withinthemeaningofArticleA(2)oftheSixthCouncilDirectiveof17May1977
occur,duringthepeMoldmentionedinArticle7,outsidethatcountryevenif,
withinthatsamecountry,he.carriesoutexemptedtransporttransactions coming
underArticle17(3)<b)ofthesaidDirective.
Article2
EachMemberStateshallgrantanytaxablepersonestablished inanotherMember
Statetherighttoclaim,subjecttotheconditionslaiddownbelow,refundof
anyvalueaddedtaxchargedinrespectofservicesorgoodssuppliedtohim
byothertaxableperson1ntheterritoryofthecountryorchargedinrespectof
theimportationofgoodsIntothecountry,1nsofarassuchgoodsandservices
areusedforthepurposesofthetransactions referredto1nArticle17(3)of
theSixthCouncilDirectiveof17May1977.
I
Article3
Toqualifyforrefund,any_taxablepersonasreferredtoInArticle2whodoes
notcarryoutanytaxabletransaction 1ntheterritoryofthecountrymust:
(a)submittothecompetentauthorityanapplication modelledonthespecimen
containedinAnnexAtothisDirective,attachingoriginalsofInvoices
orImportdocuments; i
(b)produceevidence,intheformofacertificateIssuedbytherelevant
officialdepartmentoftheState1nwhichheisestablished,thatheranks
asataxablepersonforthepurposesofVATinthatState;

■4-
(c)certifybymeansofawrittendeclarationthathehasnotcarriedout
intheterritoryofthecountry,anytaxabletransaction inconnection
withthegoodsandservicesonwhichthetaxofwhichheisclaiminga
refundhasbeenpaid.
Article4
Tobeeligiblefortherefund,anytaxablepersonreferredtoinArticle2
whocarriesoutintheterritoryofthecountryexemptedtransporttransactions
fallingwithinthescopeofArticle17<3)(b)oftheSixthCouncilDirective
of17May1977must:
(a)satisfytherequirements laiddowninArticle3(a)and(b);however,Member
Statesmayexemptthoseconcernedfromfulfillingtheobligationlaiddown
inArticle3(b),wherethecompetentauthoritymentionedinthefirstparagraph
ofArticle9alreadyholdsthisevidence.
'b)certifybymeansofawrittendeclarationthathehasnotcarriedout,in
connectionwiththegoodsorservicesonwhichthetaxofwhichheisclaiminga
refundhasbeenpaid,anytaxabletransaction intheterritoryofthecountry
otherthanexemptedtransporttransactions mentionedinthisArticle.
Article5
ι
ForthepurposesofthisDirective,goodsandservicesinrespectofwhichtax
mayberefundablemustsatisfytheconditionslaiddowninArticle17oftheSixth
CouncilDirectiveof17May1977,asapplicableinthecountryofrefund.
Goodsinrespectofwhichtaxmayberefundableinthecasesreferredtoin
Article3mustnothavebeenpurchasedwithaviewtotheirresale,evenprocessed.
Goodsinrespectofwhichtaxmayberefundableinthecasesreferredtoin
Article4mustbeusedorconsumedinconnectionwiththeexemptedtransport
transactions mentionedinthefirstsentenceofthesaidArticle.

Article6
MemberStatesmaynotImposeonthetaxablepersonsreferredtoinArticle2
anyobligationotherthanarequirementthattheyprovidetheinformation
necessarytodeterminewhethertherefundapplicationisjustified.
Article7
Therefundapplication providedforinArticles3and4mustrelatetoinvoiced
purchasesofgoodsorservicesorimportations madeduringaperiodofthree
monthsorduringacalendaryear;thetaxablepersonmaychoosewhichper.iodheprefers.
Suchapplication mustbesubmitted,notlaterthanthreemonthsfromtheendofthis
period,tothecompetentauthoritymentionedinthefirstparagraphofArticle9.
Theapplication maynotbeinrespectofanamountoftaxlessthantheequivalent
innationalcurrencyof25or50EuropeanUnitsofAccount,accordingtowhether
theperiodreferredtointheparagraphaboveisthreemonthsoroneyearrespectively .
TheunitofaccountusedshallbethatdefinedinDecision75/250/EEC<1>,asdetermined
on1Januaryoftheyearoftheperiodmentionedintheparagraphabove.MemberStates ,
mayroundupordownbyupto10%thefiguresresultingfromthisconversioninto
nationalcurrency.
Theauthorityreferredtointhefirstparagraphaboveshallstamp
eachinvoiceordocumentandreturntheseassoonaspossible*
Therefundmustbemadenotlaterthansixmonthsfromthedateonwhichthe
application wassubmitted.
I
Article8
MemberStatesmay,inthecaseoftaxablepersonsnotestablished intheterritory
oftheCommunity,refusetherefundorimposespecialconditions *
Therefundcannotbegrantedonmorefavourabletermsthanthoseappliedin
respectoftaxablepersonsestablished IntheterritoryoftheCommunity.
<1>O.J.N°L104of24.4.1975,p.35

-6-
Article9
MemberStatesshallmakeknown,Inanappropriate manner,thecompetent
authoritiestowhichtheapplications referredtoinArticle3(a)andin
Article4(a)aretobesubmitted.
Thecertificates referredtoinArticle3(b)andinArticle4(a),establishing
thatthepersonconcernedisataxableperson,mustbemodelledonthe
specimenscontainedinAnnexBtothisDirective.Theauthoritiesresponsible
forIssuingthemarelistedinthesaidAnnex.
Article10
MemberStatesshallbringintoforcetheprovisionsnecessaryinorder
tocomplywiththisDirectivewithinthreemonthsofitsnotification and
shallforthwith informtheCommissionthereof.
MemberStatesshalltransmittotheCommissionthetextsofanyfundamental
provisionsofnationallawwhichtheysubsequently adoptinthefield
coveredbythisDirective.
Article11 •«-
ι
ThisDirectiveisaddressedtotheMemberStates.

ANNEXA
SPECIMEN F0RM
(Eachspecimenformwillbedrawnupinthelanguageofthecountryof
refundandinthelanguageoftheapplicant'scountryoforigin)
APPLICATION FORREFUNDOFVALUEADDEDTAXPRESENTED BY
ATAXABLEPERSONESTABLISHED INANOTHERMEMBERSTATE
OFTHECOMMUNITY FORTHEPERIODFROMTOt(1)
(Referencestotheprovlsonsofnationallaw)
Theundersigned,
(FULLNAME)
(NATUREOFACTIVITY)
(ADDRESSOFTHEESTABLISHMENT INTHEMEMBERSTATEOFORIGIN)
(TAXABLEPERSONFORVATPURPOSESINTHESAIDMEMBERSTATE
UNDERREGISTRATION NO.<2)
il •
-requestsrefundofthesumof
«
(INWORDS)
inconnectionwiththeVATcte-ged1nrespectofservicesorgoodssupplied
tohimintheterritoryofthecountry,orchargedonimportationofgoods
intothecountry,thedetailsofthesegoodsbeinggiven1ntheattachedreturn(3)
-herebydeclares:
(a)thatthegoodsorservicesreferredtoabovehavebeenusedforthe
purposesofthefollowingactivities,inwhichhewasinvolvedor
whichhecarriedoutinthecountry(4)t

ANNi.!<^
(b)thathehasnotcarriedoutanytransactionliabletoVATinthe
territoryofthecountryandinconnectionwiththegoodsorservices
specifiedontheattachedreturnandthatthegoodsmentionedtherein
havenotbeenpurchasedwithaviewtotheirresale,evenprocessed;
(point(b)tobedeletedwhere(c)aloneisapplicable )
<c>thathehasnotcarriedoutanytransaction liableforVATinthe
territoryofthecountryandinconnectionwiththegoodsorservices
specifiedintheattachedreturnotherthancertainexemptedtransport
transactions (5),andthatthegoodsmentionedthereinareusedor
consumedinconnectionwiththesetransporttransactions ;
(point(c)tobedeletedwhere<b)aloneisapplicable)
<d)thattheparticulars inthisapplication aretrue(6);
-requeststhattheamounttoberefundedbepaidintothefollowingbank/postal
account(7)
(N0)
(NAME)
(AT)
DATE:
I
SIGNATURE:...
ANNEXES:

ANNEX A
Return (8)Itemizing VATamounts concerning theperiod
from ............. to.....
Nature ofqoods
orservicesName and address
ofsupplier
i ■Date ofinvoice
orImport documentAmount of
tax
*
.'»·»· ι
•# i
«
ν* ) *
i.
■■* r ' |
»'■'■ » i .»
i
ITOTAL

-A- ANNEXA
EXPLANATORY NOTES
C1)Theapplicantmaychoosewhethertherefundapplicationcoversaperiodof
threemonthsoroneyear*itmustbesubmittednotlaterthanthreemonths
followingtheendofthisperiod,tothecompetentauthorities in:
-Belgium *
-Denmark
-Germany
-France *
«-Ireland ...
-Italy ...........
-Luxembourg
-theNetherlands
-UnitedKingdom
<2>Astatementissuedbytheadministration oftheStateinwhichtheapplicant
isestablishedcertifyingthatheisataxablepersonforVATpurposesinthat
Statemustbeattachedtotheapplication (Theapplicant maybeexemptedfrom
fulfillingthisobligationwherethecompetentauthorityalreadyholdsthis
document)
(3)Thetotalamountoftaxclaimedmaynotbelessthan:
.............. (iftheapplication coversthreemonths)
(iftheapplication coversoneyear)
(amountinnationalcurrency)
(A)Forexample:Participation attheinternational fairon
heldin ,on
atwhichtheapplicantoccupiedexhibitionstandn°..
Forexample:International transportofgoodsintransit
(cf.theattachedcustdmsdocuments )from
to ...»on
(5)Thesebeingexemptedtransporttransactions carriedoutinconnectionwith
international goodstrade,i.eg.-subjecttocertainconditions-transport
transactions involvingthetransit,exportorimportofgoods.
(6)AnyrefundobtainedImproperlywillexposetheoffendertothefollowing
finesorpenalties;
(7)Deletewhereappropriate.
ν
(8)Invoicesororiginaldocumentsevidencingtheamountsoftaxforwhichtherefund
isclaimedmustbeattachedtothereturn*

ANNEXB
SPECIMEN
STATEMENT CERTIFYING THESTATUSOFTAXABLEPERSON
TOBECOMPLETED BYFHECOMPETENT AUTHORITIES DESIGNATED BF.LOW
for
-Belgium:
-Denmark:
-Germany:
-France:
-Ireland:
-Italy:...»
-Luxembourg :
-theNetherlands:.....
-UnitedKingdom: «...
Theundersigned
(NAMEANDPOSITION OFTHEAUTHORIZED OFFICIAL OFTHE
COMPETENT AUTHORITY )
certifiesthat
(FULLNAME)
(NATUREOFACTIVITY)
(ADDRESS OFTHEESTABLISHMENT )
isataxablepersonforthepurposesofvalueaddedtax,hisRegistration Nobeing
DATE:
0FFÏCIAL
ISTAf'lP
i !
^,un(SIGNATURE)
I