PART II. VAT REFUND SYSTEM FOR TAXABLE PERSONS NOT ESTABLISHED IN THE TERRITORY OF THE COUNTRY
B. Legislation no longer in force
pdf '1. Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation 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 (Eighth Directive)' (2012), Rita de la Feria, pp. 1–16 info