Council Directive of 6 December 1979 (79/1072/EEC) 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- generally known as the Eighth VAT Directive. which regulates precisely the regime of the refund of VAT taxes that emerged in a Member State where an undertaking is not established and supply of goods or services is not carried in that Member State.
Council Directive of 6 December 1979 (79/1072/EEC) 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- generally known as the Eighth VAT Directive. which regulates precisely the regime of the refund of VAT taxes that emerged in a Member State where an undertaking is not established and supply of goods or services is not carried in that Member State.