# 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 28

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

1. This Directive shall apply to refund applications submitted after 31 December 2009.
2. Directive 79/1072/EEC shall be repealed with effect from 1 January 2010.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.
References to the repealed Directive shall be construed as references to this Directive except for refund applications submitted before 1 January 2010.

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Source: https://www.legislation.gov.uk/eudr/2008/9/article/28 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-9/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.