# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 27

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

The supply of services which consist in applying for or receiving refunds of VAT under 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 shall be covered by Article 44 of Directive 2006/112/EC.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/27 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.