No L 326/40 Official Journal of the European Communities 21. 11. 86 (Acts whose publication is not obligatory) COUNCIL THIRTEENTH COUNCIL DIRECTIVE of 17 November 1986 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 Community territory (86/560/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof, Having regard to the Sixth Council Directive 77/388/EEC 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 ('), and in particular Article 17 (4) thereof, . Having regard to the proposal from the Commission (3), Having regard to the opinion of the European Parli- ament (), Having regard to the opinion of the Economic and Social Committee (%), Whereas Article 8 of Directive 79/1072/EEC (%} on the arrangements for the refund of value added tax to taxable persons not established in the territory of the country provides that in the case of taxable persons not established in the territory of the Community, Member States may refuse refunds or impose special conditions ; Whereas there is a need to ensure the harmonious deve- lopment of trade relations between the Community and () OJ No L 145, 13. 6. 1977, p. 1 () O] No C 223, 27. 8. 1982, p. § O] No C 196, 23. 7. 1983, p. 6. () OJ No C 161, 20. 6. 1983, p. 111. (9 OJ No C 176, 4. 7. 1983, p. 22. () OJ No L 331, 27. 12. 1979, p. 11. third countries based on the provisions of Directive 79/1072/EEC, while taking account of the varying situa- tions encountered in third countries ; Whereas certain forms of tax evasion or avoidance should be prevented, HAS ADOPTED THIS DIRECTIVE: Article 1 For the purposes of this Directive : 1. ‘A taxable person not established in the territory of the Community’ shall mean a taxable person as referred to in Article 4 (1) of Directive 77/388/EEC who, during the period referred to in Article 3 (1) of this Directive, has had in that territory neither his business nor a fixed establishment from which business transactions are effected, nor, if no such business or fixed establish- ment exists, his permanent address or usual place of residence, and who, during the same period, has supplied no goods or services deemed to have been supplied in the Member State referred to in Article 2, with the exception of : (a) transport services and services ancillary thereto, cxempted pursuant to Article 14 (1) (i), Article 15 or Article 16 (1), B, C and D of Directive 77/388/EEC; (b) services provided in cases where tax is payable solely by the person to whom they are supplied, pursuant to Article 21 (1) (b) of Directive 77/388/EEC;