# Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC 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 3

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

This Directive shall enter into force on the day following its publication in the Official Journal of the European Union.
It shall apply from 1 October 2010.

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Source: https://www.legislation.gov.uk/eudr/2010/66/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2010-66/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.