CELEX: 51977PC0721
Language: en
Date: 1978-01-03
Title: PROPOSAL FOR AN EIGHTH COUNCIL DIRECTIVE ON THE HARMONIZATION 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 (presented by the Commission to the Council)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (77) 721
Vol. 1977/0225
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
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file have been declassified in conformity with Article 5 of the aforementioned regulation.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
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 ---pagebreak---           COMMISSION OF THE EUROPEAN COMMUNITIES
                                                               COM ( 77 ) 721 final .
                                                               Brussels . 3 January 1978 ♦
                     PROPOSAL FOR AN EIGHTH COUNCIL DIRECTIVE ON THE
                     HARMONIZATION 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
                          ( presented by the Commission to the Council )
C OT-: ( 77 ) 721 final .
 ---pagebreak---                                    - 1 -
                              EXPLANATORY MEMORANDUM
I. GENERAL CONSIDERATIONS
                           In view of the extremely wide divergences that at present
exist between Member States In the field in question , Article 17 , paraqraph 3 of the
Sixth Directive provides for Community rules to accord equal treatment to all
taxable persons in the Community , regardless of the member country in which they
incur expenditure attracting VAT . If no such rules were Introduced , there would be
a danger of deflection of trade giving rise to distortipns of competition and operating
to the detriment of the countries that applied less generous arrangements . For instance
a country that accepted refund claims from foreign carriers without imposing any res­
trictive conditions might become a haven for the undertakings concerned on account of
a tax concession that would distort the conditions of competition .
                           Conversely , a Member State that refused the refund would
give rise to the risk of economic double taxation in so far as a foreign taxable
person unable to deduct Input tax would have no choice but to pass it on 1n the prices
of the goods or services he sold .
                                                                                    «
                            It was with a view to remedying this situation that the
Council , 1n Article 17 < 4 ) of the Sixth Directive , provided for the early adoption of
Community rules laying cbwn arrangements governing tax refunds .
                                 .                »
                            The position of each Member State v1s - £- vis non-member countries
differs so widely that 1t proved Impossible , 1n the Sixth Directive , to impose common
refund arrangements that all member countries could apply in respect of taxable
persons established 1n non-member countries . As a result , the Directive has left it
to each Member State to determine the conditions governing the refund or refusal of
 the refund to such taxable persons ( e.g. conditions of reciprocity ). However ^ with a
view to avoiding the drawbacks referfed to
                                                                   • ••/•• •
 ---pagebreak---                                               - "2 -
                               ι ■
      above ( deflection of trade , etc .), the refund arrangements may not be more
      favourable than those accorded to Community taxable persons .
II . COMMENTARY ON THE ARTICLES            .
      Concerning Article 1
      This Article determines the persons ( foreign taxable persons ) eligible for
      the refund under this Directive . There is no alternative but to adopt the
      criterion already implicitly laid down in the Sixth Directive , namely that
     a person is liable for tax in the country in which he carries out' an activity
     within the meaning of Article 4 of the Directive . For instance , a multinational
     company carrying out all its activities in the United States and possessing
                                       - I
    only a "nominal" place of business in the Community will be treated as a
    taxable person of a non-member country .
    The reasons for extending this concept to international carriers are set out
    below, under " Concerning Article 2".
    Concerning Article 2                                                        ■   r
    This Article refers only to taxable persons of Member States ; Community rules
    for taxable persons of non-member countries are laid down in Article 8 . The
                                                     f
    definition of taxable person           contained <in Article k of the Sixth Directive
    remains      of course . valid for non-member countries as well as for member countries .
    For the purposes of the proposed Directive , therefore , the existence or otherwise
    of a VAT system in the relevant non-member country is of no consequence , and
    taxable persons claiming refunds are required to satisfy only the criteria
    laid down in Article 4 .
    The reference in Article 17(A ) of the Sixth Directive (" in accordance with
    paragraph 3") has the effect that the refund is to be made solely in respect
    of the tax <harged on the rchases of goods and services or on the importation
    of goods used by the foreign taxable person for the activities specified in
    Article 17(3 ) of the Directive# Of the three cases referred to in subparagraphs
    < a ), ( b ) and ( c ) of thi » paragraph * only the first two would seem to be relevant .
                                                                                   •• »/• • *
 ---pagebreak--- Subparagraph   ( a ) covers cases In which a taxable person of country A carries
out no taxable activity ( whether taxed or exempted ) in country B , which is
the country of refund ( e.g. participation at international fairs ).
Subparagraph ( b ), on the other hand / concerns a number of cases in which a
taxable person of country A carries out in country B a transaction exempted
under Article 1 4C 1 ) C i ), Article 15 , Article 16(1)(B ), ( C ) or ( D ), or
Article 16(2 ) of the Sixth Directive . In these cases , the taxable person of
country A becomes"de jure" a taxable person of country B for the purposes of
these transactions . However , as regards transport services supplied by carriers
established abroad , the latter should be treated as taxable persons who do
not carry out any taxable transaction in the country , firstly , because the
transport services in question do not necessarily give rise to invoicing in
respect of the distance covered in the country of refund and , secondly ,
because it is not in the interests of this country , either from a budgetary
or an administrative viewpoint , to impose on such carriers the same obligations
as it imposes on its "national " taxable persons .
As for the cases covered by subparagraph ( c ) of Article 17(3 ) of the Directive ,
a person from a member country carrying out insurance or banking transactions
referred to in that paragraph can never , since such transactions invariably
occur in a non-member country , be regarded as carrying out a transaction in
the country of refund : consequently, these cases rank with those referred to
in subparagraph ( a ) ( foreign taxable person not carrying out any taxable
transaction in the country of refund ) and are governed by the rules set out
therein .
Concerning Article 3
                                 »
This provision covers the cases that are referred to in Article 17(3)(a ) and ( c )
of the Sixth Directive and in which no taxable transaction ( whether taxed or
exempted ) is carried out by the foreign taxable person applying for the refund .
 ---pagebreak--- The question arose as to whether , In order to refuse the refund , the country
of r«fund should take account of any exemptions for small undertakings in
the taxable person 's country "of origin" and , in particular , whether a refund
granted to a foreign taxable person entitled to such an exemption in his
country would give rise to distortions of competition operating to the detriment
of taxable persons of the country of refund or to deflection of trade to the
detriment of taxable persons of the country of origin . Now , there is no danger
of distortions of competition because the foreign taxable person does not carry
out any taxable activity in the country of refund and does not , therefore ,
 compete with "national" taxable persons . As for the danger of trade deflection ,
the fact that account is not taken in the country of refund of the existence ,
of an exemption in the country of origin is not expected to act as an incentive-
in this respect since goods purchased by the foreign taxable person in the
country of refund must normially be taxed upon importation into the country of
origin . The possibility of making such purchases is, in any case^ confined
strictly to Article 5 .
But refusal of the refund on the grounds that the foreign taxable person is
a small entrepreneur might lead to double taxation in the event of importation
into his country of origin .
For the reasons set out above , no provision has been made for refusing the
refund on the basis of the existence of an exemption . For similar reasons ,
                                           »                            «
no provision has been made for limiting the refund to the extent of the foreign
taxable person 's deductible proportion *
                                                    ♦    .
Concerning Article 4
It was stated above , in " Concerning Article 2", that , in accordance with the
Sixth Directive , foreign taxable persons who carry out taxable transactions in
the territory of a country are treated as taxable persons of that country ,
with all the attendant consequences , deduction included . Where transport
transactions are concerned ; the reasons why foreign carriers must be treated
as foreign taxable persons not carrying out any transaction in the country
were also given *             !•
 ---pagebreak--- By analogy with the provisions of Article 3 , the existence of an exemption
for small enterprises in the country of origin has not bfeen considered a
reason for refusing the refund ; moreover , such a refusal could create a number
of difficulties . Lxample : a carrier of country A who provides a transport service
in country 6 ( departure point in country B ) and who is charged tax in respect of
repair work carried out in that country would , if he could not - being a small
entrepreneur - claim a refund , be obliged to include the tax in question in the price
of the transport service . This would give rise to a residual tax and consequently
to a distortion of competition vis-i - vis carriers of country B , for whom the amount
of tax charged is always deductible .
The refund might also have been refused on the grounds of the existence of an
exemption in the country of refund - a criterion that could be deemed valid in view
of the fact that the foreign taxable person carries out transactions in the country
of refund - but this was found to be impracticable on jaccount of the administrative
difficulties it would have entailed : e.g. it would be impossible to convert the
turnover relating to a single transport service into an annual turnover figure and it
would also be difficult to enforce the submission of returns .
With regard to the production of evidence to prove the status of taxable person provided
for in paragraph a ), it seemed desir.abl*' that the obligation to provide such evidence
                                                 *    *                      ♦
for each application be made more flexible , as the taxable persons concerned are , in
general , likely to make regular applications for refunds .
The declaration required under Article 4 ( b ) is aimed at ensuring that any taxable
 activity ( whether taxed or exempted ) referred to in Article 17 ( 3 > ( b ) of the Sixth
 Directive other than transport transactions wilt result in the foreion taxable person
                                                    i
 cei*3 treated at i ' naticna'» " taxacie venen , nit " ,ut tv .ittcv-v*: »v* s c »w       .
 ---pagebreak---                                    - 6 -
   Concerning Article 5
  Article 5<1 ) reflects the need to ensure that refund arrangements that differ
   from the deduction arrangements in force in the country of re fund , notably
  as regards the exclusions provided for in Article 17(6 ) and ( 7 ) of the Sixth
   Directive ( e.g. the tax charged on travel costs ; total or partial exclusion
  of the deduction for " cyclical economic reasons " ) , are not applied in respect
  of foreign taxable persons .
  The purpose of Article 5(2 ) is to limit the scope of application of the refund ,
  arrangements specified in Article 3 . Goods , for example , that are purchased
  with a view to resale within a business do not qualify . Where such goods are
  resold in the country of refund, the letter 's normal taxation arrangements
  are applied , with all the ensuing consequences , including deductions . Where
  the goods are resold in the country of the foreign taxable person , the
  arrangements for the remission of tax on exportation and for taxation on im­
  portation must apply .                        . '
  The purpose of Article 5(3 ) is to limit the scope of application, of the refund
  arrangements specified in Article A by excluding cases in which purchases are
  not "entailed    by a transport service carried out in the country of refund .
  In the case of such purchases , there is no reason to depart from the arrangements
  governing exemption in the event of exportation . In spite of this exclusion ,
  the tax may, it is true , be refundable in respect of certain durable goods ,
  but the possibility of imposing the tax in the event of importation into the
  country of origin, provided for# in theory, by the Sixth Directive , should
                              t
  enable cases of non-taxat ion to be avoided .
  Concerning Article 6
                                                   ι
  This Article , which is a restrictive pro,vision when compared with Article 22
t of the Sixth Directive , 1s designed to ensure that Member States do not
  introduce obligations other than those that would be strictly necessary for
                                                              k      .
  the purpose of justifying the refund application .
                                       • - .             t
 ---pagebreak--- Concerning Article 7
This Article Is designed to facilitate the procedures to be carried out by
the administration and by taxable persons and to prevent evasion .
Concerning Article 8
The proposed directive is concerned primarily with cases of refund in respect
of intra- Community trade . As for refunds to taxable persons of non-member
countries , the last sentence of Article 17(4 ) merely states that Member States
may refuse the re fund or impose supplementary conditions . Provisions are
however / still needed to prevent a Member State from Introducing a refund
procedure featuring more favourable arrangements than those provided for in*
respect of Community taxable persons other than the procedure laid down in
Article 30 of the Sixth Directive . Article 8 of this proposal is intended to
meet this need .
                                                                      1
Concerning Article 9                                                     r
The purpose of this Article 1s to provide foreign taxable persons with infor­
mation concerning the authorities to whom applications must be submitted and
to introduce for the national official departments centralized administrative
 arrangements that * 111 facilitate verification procedures .
 It is also with a view to facilitating verification procedures that statements
 certifying that the person concerned is a taxable person should be made out on
 a standard form, as should the list of the authorities responsible for preparii
 these statements since these authorities are not necessarily the same as those
 referred to +» the first paragraph of Article 9 .
 ---pagebreak---                                                                  w 8 m
         Concerning Articles 10 and 11
       These provisions do not call for any special comments *
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 ---pagebreak---             PROPOSAL FOR AN EIGHTH COUNCIL DIRECTIVE ON THE HARMONISATION
            OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES
            - ARRANGEMENTS FOR THE REFUND OF VALUED ADDED TAX TO TAXABLE
            PERSONS NOT ESTABLISHED IN THE TERRITORY OF THE COUNTRY
 TUG COUNCIL OF THE EUROPEAN COMMUNITIES ,
 Having regard to the Treaty establishing the European Economic Community ,
 and 1n particular Articles 99 and 100 thereof ,
                                                                 m
 Having regard to the proposal from the Commission ,
                               !          *
 Having regard to the Opinion of the European Parliament ,
 Having regard to the Opinion of the Economic and Social Committee ,
 Whereas Article 17 ( 4 ) of the Sixth Council Directive of 17 May 1977 on the
harmonization of the laws of the Member States relating' to turnover taxes - Common
 system of value added tax ( uniform basis of assessment ) ( 77/ 388 / EEC ) ( 1 ) provides
 that the Council shall adopt Community rules laying down the arrangements governing
 refunds of value added tax , mentioned 1n paragraph 3 of the said        Article , to
 taxable persons not established 1n the territory of the country ;
 Whereas rules are required to ensure that a taxable person established in the
 territory of one member country Can claim for tax he has paid 1n another member
 country, thus avoiding economic double taxation ;
 ( 1 ) O.J. N° L 1A5 of 13 June 1977, p«1
 ---pagebreak--- Whereas discrepancies between the arrangements currently in force in
Member States , which give rise in some cases to deflection of trade and
distortions of competition , should be eliminated ;
Whereas the introduction of Community rules in this field will mark progress
towards the effective liberalization of the movement of persons , goods and
services , thereby helping to complete the process of economic integration ;
Whereas such rules must not lead within the Community, to the treatment of
taxable persons differing according to the Member State in whose territory
they are established ;
Whereas certain forms of tax evasion or avoidance should be prevented ;
Whereas , under Article 17(A ) of the Sixth Council Directive of 17 May 1977,
Member States may refuse the refund or impose supplementary   conditions in the
case of taxable persons not established in the territory of   the Community ;
whereas steps should , however , also be taken to ensure that such taxable
persons are not eligible for tax refunds on more favourable terms than
provided for in respect of Community taxable persons ,
HAS ADOPTED THIS DIRECTIVE :
 ---pagebreak---                                      Article 1
 For the Durposes of this Directive ,     taxable person not established in the
territory of the country " shall mean any person whose economic activities
within the meaning of Article A ( 2 ) of the Sixth Council Directive of 17 May 1977
occur , during the peMold mentioned in Article 7, outside that country even if ,
within that same country , he. carries out exempted transport transactions coming
under Article 17 ( 3 ) < b ) of the said Directive .
                                     Article 2
Each Member State shall grant any taxable person established in another Member
State the right to claim , subject to the conditions laid down below , refund of
any value added tax charged in respect of services or goods supplied to him
by other taxable person 1n the territory of the country or charged in respect of
the importation of goods Into the country , 1n so far as such goods and services
are used for the purposes of the transactions referred to 1n Article 17 ( 3 ) of
the Sixth Council Directive of 17 May 1977 .
                                                                        I
                                     Article 3
To qualify for refund , any_ taxable person as referred to In Article 2 who does
not carry out any taxable transaction 1n the territory of the country must :
( a ) submit to the competent authority an application modelled on the specimen
      contained in Annex A to this Directive , attaching originals of Invoices
      or Import documents ;                        i
( b ) produce evidence, in the form of a certificate Issued by the relevant
      official department of the State 1n which he is established , that he ranks
      as a taxable person for the purposes of VAT in that State ;
 ---pagebreak---                                            ■ 4 -
  ( c ) certify by means of a written declaration that he has not carried out
         in the territory of the country , any taxable transaction in connection
         with the goods and services on which the tax of which he is claiming a
         refund has been paid .
                                      Article 4
 To be eligible for the refund , any taxable person referred to in Article 2
 who carries out in the territory of the country exempted transport transactions
 falling within the scope of Article 17 < 3 ) ( b ) of the Sixth Council Directive
 of 17 May 1977 must :
 ( a ) satisfy the requirements laid down in Article 3 ( a ) and ( b ) ; however , Member
        States may exempt those concerned from fulfilling the obligation laid down
        in Article 3 ( b ), where the competent authority mentioned in the first paragraph
       of Article 9 already holds this evidence .
'b ) certify by means of a written declaration that he has not carried out , in
        connection with the goods or services on which the tax of which he is claiming a
        refund has been paid , any taxable transaction in the territory of the country
       other than exempted transport transactions mentioned in this Article .
                                       Article 5
                                                     ι
For the purposes of this Directive , goods and services in respect of which tax
may be refundable must satisfy the conditions laid down in Article 17 of the Sixth
Council Directive of 17 May 1977, as applicable in the country of refund .
Goods in respect of which tax may be refundable in the cases referred to in
Article 3 must not have been purchased with a view to their resale , even processed .
Goods in respect of which tax may be refundable in the cases referred to in
Article 4 must be used or consumed in connection with the exempted transport
transactions mentioned in the first sentence of the said Article .
 ---pagebreak---                                       Article 6
 Member States may not Impose on the taxable persons referred to in Article 2
 any obligation other than a requirement that they provide the information
 necessary to determine whether the refund application is justified .
                                      Article 7
 The refund application provided for in Articles 3 and 4 must relate to invoiced
purchases of goods or services or importations made during a period of three
 months or during a calendar year ; the taxable person may choose which per.iod he prefers .
Such application must be submitted , not later than three months from the end of this
period , to the competent authority mentioned in the first paragraph of Article 9 .
The application may not be in respect of an amount of tax less than the equivalent
in national currency of 25 or 50 European Units of Account , according to whether
the period referred to in the paragraph above is three months or one year respectively .
The unit of account used shall be that defined in Decision 75 / 250/ EEC < 1 >, as determined
on 1 January of the year of the period mentioned in the paragraph above . Member States ,
may roundup or down by up to 10% the figures resulting from this conversion into
national currency .
The authority referred to in the first paragraph above shall stamp
each invoice or document and return these as soon as possible *
The refund must be made not later than six months from the date on which the
application was submitted .
                                                                                        I
                                       Article 8
Member States may , in the case of taxable persons not established in the territory
of the Community , refuse the refund or impose special conditions *
 The refund cannot be granted on more favourable terms than those applied in
 respect of taxable persons established In the territory of the Community .
 < 1 > O.J. N° L 104 of 24.4.1975 , p. 35
 ---pagebreak---                              - 6 -
                            Article 9
Member States shall make known , In an appropriate manner , the competent
authorities to which the applications referred to in Article 3(a ) and in
Article 4(a ) are to be submitted .
The certificates referred to in Article 3(b ) and in Article 4(a ), establishing
that the person concerned is a taxable person , must be modelled on the
specimens contained in Annex B to this Directive . The authorities responsible
for Issuing them are listed in the said Annex .
                            Article 10
   Member States shall bring into force the provisions necessary in order
   to comply with this Directive within three months of its notification and
   shall forthwith   inform the Commission thereof .
   Member States shall transmit to the Commission the texts of any fundamental
   provisions of national law which they subsequently adopt in the field
   covered by this Directive .
                           Article 11                • «-
                                       ι
This Directive is addressed to the Member States .
 ---pagebreak---                                                               ANNEX A
SPECIMEN               F 0 R M
 ( Each specimen form will be drawn up in the language of the country of
 refund and in the language of the applicant 's country of origin )
              APPLICATION FOR REFUND OF VALUE ADDED TAX PRESENTED BY
              A TAXABLE PERSON ESTABLISHED IN ANOTHER MEMBER STATE
              OF THE COMMUNITY FOR THE PERIOD FROM        TO       t(1)
                 ( References to the provlsons of national law )
The under signed ,
                     ( FULL NAME )
                     ( NATURE OF ACTIVITY )
                     ( ADDRESS OF THE ESTABLISHMENT IN THE MEMBER STATE OF ORIGIN )
                     ( TAXABLE PERSON FOR VAT PURPOSES IN THE SAID MEMBER STATE
                       UNDER REGISTRATION NO . < 2 )
                                   il                •
- requests refund of the sum of                        «
                     ( IN WORDS )
    in connection with the VAT cte-ged      1n respect of services or goods supplied
    to him in the territory of the country , or charged on importation of goods
    into the country , the details of these goods being given 1n the attached return ( 3 )
- hereby declares :
    ( a ) that the goods or services referred to above have been used for the
          purposes of the following activities , in which he was involved or
          which he carried out in the country ( 4 ) t
 ---pagebreak---                                                                        ANNi . !< ^
   ( b ) that he has not carried out any transaction liable to VAT in the
         territory of the country and in connection with the goods or services
         specified on the attached return and that the goods mentioned therein
         have not been purchased with a view to their resale , even processed ;
         ( point ( b ) to be deleted where ( c ) alone  is applicable )
   < c > that he has not carried out any transaction liable for VAT in the
         territory of the country and in connection with the goods or services
         specified in the attached return other than certain exempted transport
         transactions ( 5 ), and that the goods mentioned therein are used or
         consumed in connection with these transport transactions ;
         ( point ( c ) to be deleted where < b ) alone is applicable )
  < d ) that the particulars in this application are true ( 6 );
- requests that the amount to be refunded be paid into the following bank / postal
  account ( 7 )
                          ( N0 )
                          ( NAME )
                          ( AT )
DATE :
                                        I
                          SIGNATURE :...
ANNEXES :
 ---pagebreak---                                                                              ANNEX A
           Return ( 8) Itemizing VAT amounts concerning the period
           from              ............. to .....
Nature of qoods          Name and address       Date of invoice               Amount of
  or services              of supplier         or Import document                 tax
                    i      ■
                             *
                                                                                      »
                                                                                i
                                                       *        )    *
                                                             i.
                               . '»·»·      ι  ■ ■ *     r      '          |
                      •#                    i
                           «
                                    ν
                                              » ' ■' ■     »       i     .
                                                                  I  TOTAL
 ---pagebreak---                                         - A -                              ANNEX A
  EXPLANATORY NOTES
  C1 )  The applicant may choose whether the refund application covers a period of
        three months or one year * it must be submitted not later than three months
        following the end of this period , to the competent authorities in :
        - Belgium                           *
        - Denmark
        - Germany
        - France                    *
                                                                                  «
       - Ireland                                            ...
        - Italy                ...........
       - Luxembourg
       - the Netherlands
       - United Kingdom
 < 2>  A statement issued by the administration of the State in which the applicant
        is established certifying that he is a taxable person for VAT purposes in that
       State must be attached to the application ( The applicant may be exempted from
       fulfilling this obligation where the competent authority already holds this
       document )
(3)    The total amount of tax claimed        may not be less than :
       .............. ( if the application covers three months )
                        ( if the application covers one year )
       ( amount in national currency )
(A )   For example : Participation at the international fair on
       held in                                    , on
       at which the applicant occupied exhibition stand n° ..
       For example : International transport of goods in transit
       ( cf . the attached custdms documents ) from
       to                                     ...» on
(5)    These being exempted transport transactions carried out in connection with
       international goods trade , i.eg . - subject to certain conditions - transport
       transactions involving the transit , export or import of goods .
( 6)     Any refund obtained Improperly       will expose the offender to the following
         fines or penalties ;
( 7)     Delete where appropriate .
                                         ν
(8)      Invoices or original documents evidencing the amounts of tax for which the refund
         is claimed must be attached to the return *
 ---pagebreak---                                                                 ANNEX B
SPECIMEN
STATEMENT CERTIFYING THE STATUS OF TAXABLE PERSON
TO BE COMPLETED BY FHE         COMPETENT AUTHORITIES DESIGNATED BF.LOW
for
- Belgium :
- Denmark :
- Germany :
- France :
- Ireland :
- Italy :             ...»
- Luxembourg :
- the Nether lands :.....
- United Kingdom :                                                      «...
The undersigned
                      ( NAME AND POSITION OF THE AUTHORIZED OFFICIAL OF THE
                        COMPETENT AUTHORITY )
certifies that
                      ( FULL NAME )
                      ( NATURE OF ACTIVITY )
                      ( ADDRESS OF THE ESTABLISHMENT )
is a taxable person for the purposes of value added tax , his Registration No being
DATE :
                                              ( SIGNATURE )
                        0FFÏCIAL
                    I S TAf'lP
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