{
  "url": "https://openlegislation.uk/eu-directive-1986-560/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-1986-560/introduction.json",
  "legislation": "eudr/1986/560",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1986-560",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Thirteenth Council Directive\nof 17 November 1986\non 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\n(86/560/EEC)\nTHE COUNCIL OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof,\nHaving 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, and in particular Article 17 (4) thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\nHaving regard to the opinion of the Economic and Social Committee,\nWhereas Article 8 of Directive 79/1072/EEC 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;\nWhereas 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;\nWhereas certain forms of tax evasion or avoidance should be prevented,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 145, 13. 6. 1977, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No C 223, 27. 8. 1982, p. 5 and OJ No C 196, 23. 7. 1983, p. 6."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No C 161, 20. 6. 1983, p. 111."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No C 176, 4. 7. 1983, p. 22."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ No L 331, 27. 12. 1979, p. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1986/560/introduction",
    "retrieved_at": "2026-11-01T15:23:33.421270+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}