{
  "url": "https://openlegislation.uk/eu-directive-2008-9/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-2008-9/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "This Directive shall apply to any taxable person not established in the Member State of refund who meets the following conditions:\n(a) during the refund period, he has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;\n(b) during the refund period, he has not supplied any goods or services deemed to have been supplied in the Member State of refund, with the exception of the following transactions:\n(i) the supply of transport services and services ancillary thereto, exempted pursuant to Articles 144, 146, 148, 149, 151, 153, 159 or 160 of Directive 2006/112/EC;\n(ii) the supply of goods and services to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC.",
  "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/3",
    "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."
}