{
  "url": "https://openlegislation.uk/eu-directive-2008-9/article-28",
  "json_url": "https://openlegislation.uk/eu-directive-2008-9/article-28.json",
  "legislation": "eudr/2008/9",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-9",
  "path": "article/28",
  "kind": "article",
  "number": "28",
  "heading": null,
  "text": "1. This Directive shall apply to refund applications submitted after 31 December 2009.\n2. Directive 79/1072/EEC shall be repealed with effect from 1 January 2010. However, its provisions shall continue to apply to refund applications submitted before 1 January 2010.\nReferences to the repealed Directive shall be construed as references to this Directive except for refund applications submitted before 1 January 2010.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2008/9/article/28",
    "retrieved_at": "2026-11-01T15:22:22.703810+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."
}