# 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for the refund of value added tax to taxable persons not established in the territory of the country (79/1072/EEC) (repealed)

EU Directive 1979/1072 · adopted 16 December 1979

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for the refund of value added tax to taxable persons not established in the territory of the country (79/1072/EEC) (repealed)

## Introductory text

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(79/1072/EEC) (repealed)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 4 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 6 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 7 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 8 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 10 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 11 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 12 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 13 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Annex A SPECIMEN

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Annex B SPECIMEN

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Annex C Minimum information to be given in explanatory notes

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/eudr/1979/1072 (the official version)
Page: https://openlegislation.uk/eu-directive-1979-1072
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

