27.12.79 Official Journal of the European Communities No L 331/11 EIGHTH COUNCIL DIRECTIVE of 6 December 1979 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 ’ (79/1072/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to 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) (1), and particular Article 17 (4) thereof, Having regard to the proposal from the Commission (?), Having regard to the opinion of the European Parliament (3), Having regard to the opinion of the Economic and Social Committee (%), Whereas, pursuant to Article 17 (4) of Directive 77/388/EEC, the Council is to adopt Community rules laying down the arrangements governing refunds of value added tax, referred to in paragraph 3 of the said Article, to taxable persons not established in 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 which has been invoiced to him in respect of supplies of goods or services in another Member State or which has been paid in respect ‘'of imports into that other Member State, thereby avoiding double taxation; Whereas discrepancies between the arrangements currently in force in Member States, which give rise in some cases to deflection of trade and distortion of competition, should be eliminated; (1) OJ No L 145, 13.6. 1977, p. 1. (2) O] No C 26, 1. 2. 1978, p. 5. (3) O] No C 39, 12. 2. 1979, p. 14. (4) O] No C 269, 13. 11. 1978, p. 51. 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 to the treatment of taxable persons differing according to the Member State in the territory of which they are established; Whereas certain forms of tax evasion or avoidance should be prevented; Whereas, under Article 17 (4) of Directive 77/388/EEC, 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 refunds on more favourable terms than those provided for in respect of Community taxable persons; Whereas, initially, only the Community arrangements contained in this Directive should be adopted; whereas these arrangements provide, in particular, that decisions in respect of applications for refund should be notified within six months of the date on which such applications were lodged; whereas refunds should be made within the same period; whereas, for a period of one year from the final date laid down for the implementation -of these arrangements, the Italian Republic should be authorized to notify the decisions taken by its competent services with regard to applications lodged by taxable persons not established within its territory and to make the relevant refunds within nine months, in order to enable the Italian Republic to reorganize the system at present in operation, with a view to applying the Community system; ‘ Whereas further arrangements will have to be adopted by the Council to supplement the Community system; whereas, until the latter arrangements enter into force, Member States will refund the tax on the services and the purchases of goods which are not covered by this