ECJ Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities
C-318/11, [2012] EUECJ C-318/11
Bailii
Directive 2006/112/EC
European
European, VAT
Updated: 01 November 2021; Ref: scu.465402