Article 4 F1 United Kingdom Repealed Original text. Later amendments are not shown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Repealed by Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State. ← Article 3 Article 4 Article 5 →