Directive 1986/560 - Harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of VAT to taxable persons not established in Community territory

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Original proposal
  6. Sources and disclaimer
  7. Full version
  8. EU Monitor

1.

Current status

This directive has been published on November 21, 1986, entered into force on the same day and should have been implemented in national regulation on January  1, 1988 at the latest.

2.

Key information

official title

Thirteenth Council Directive 86/560/EEC 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
 
Legal instrument Directive
Number legal act Directive 1986/560
Original proposal COM(1982)443
CELEX number i 31986L0560

3.

Key dates

Document 17-11-1986
Publication in Official Journal 21-11-1986; Special edition in Finnish: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,OJ L 326, 21.11.1986,Special edition in Romanian: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,Special edition in Latvian: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Czech: Chapter 09 Volume 001,Special edition in Croatian: Chapter 09 Volume 001,Special edition in Swedish: Chapter 09 Volume 001,Special edition in Bulgarian: Chapter 09 Volume 001
Effect 21-11-1986; Takes effect Date notif.
End of validity 31-12-9999
Transposition 01-01-1988; See Art 5
Notification 21-11-1986; {titleAndReference.draft.disclaimer.new|http://publications.europa.eu/resource/authority/fd_365/titleAndReference.draft.disclaimer.new}

4.

Legislative text

21.11.1986   

EN

Official Journal of the European Communities

L 326/40
 

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 (1), and in particular Article 17 (4) thereof,

Having regard to the proposal from the Commission (2),

Having regard to the opinion of the European Parliament (3),

Having regard to the opinion of the Economic and Social Committee (4),

Whereas Article 8 of Directive 79/1072/EEC (5) 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 development of trade relations between the Community and third countries based on the provisions of Directive 79/1072/EEC, while taking account of the varying situations 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 establishment 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, exempted 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;
 

2.

‘Territory of the Community’ shall mean the territories of the Member States in which Directive 77/388/EEC is applicable.

Article 2

  • 1. 
    Without prejudice to Articles 3 and 4, each Member State shall refund to any taxable person not established in the territory of the Community, subject to the conditions set out below, any value added tax charged in respect of services rendered or moveable property supplied to him in the territory or the country by other taxable persons or charged in respect of the importation of goods into the country, in so far as such goods and services are used for the purposes of the transactions referred to in Article 17 (3) (a) and (b) of Directive 77/388/EEC or of the provision of services referred to in point 1 (b) of Article 1 of this Directive.
  • 2. 
    Member States may make the refunds referred to in paragraph 1 conditional upon the granting by third States of comparable advantages regarding turnover taxes.
  • 3. 
    Member States may require the appointment of a tax representative.

Article 3

  • 1. 
    The refunds referred to in Article 2 (1) shall be granted upon application by the taxable person. Member States shall determine the arrangements for submitting...

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This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

Sources and disclaimer

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7.

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8.

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