# 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), Article 8

Extent: E+W+S+N.I.

This Directive is addressed to the Member States.

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Source: https://www.legislation.gov.uk/eudr/1986/560/article/8 (the official version)
Page: https://openlegislation.uk/eu-directive-1986-560/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.