Regulation 11 Repayments to European Union traders

omit the definitions of “calendar year” and “official authority”;

after the definition of “claimant” insert—

• ““claimant’s member State” means the member State in which the claimant is established;

• “principal VAT Directive” means Council Directive 2006/112/EC;

• “refund Directive” means Council Directive 2008/9/EC^f1;

• “repayment period” means a period of time falling within one of the periods described in regulation 173G;

• “repayment year” means the period of 12 calendar months commencing on 1st January.”;

omit the word “and” immediately preceding sub-paragraph (b); and

after sub-paragraph (b) insert—

“(c)

a reference to Article 170 of the principal VAT Directive is a reference to that Article—

(i)

as amended by Article 2(3) of the Council Directive 2008/8/EC^f2, and

(ii)

as applied in the claimant’s member State;

(d)

a reference to Article 214 of the principal VAT Directive is a reference to that Article—

(i)

as amended by Article 2(8) of Council Directive 2008/8/EC, and

(ii)

as applied in the claimant’s member State;

(e)

a reference to any other Article in the principal VAT Directive or to any Article in the refund Directive is a reference to such Article as applied in the claimant’s member State; and

(f)

a reference to Council Regulation (EC) No 1798/2003^f3 is a reference to that Regulation as amended by Council Regulations (EC) No 885/2004^f4, (EC) No 1791/2006^f5, (EC) No 143/2008^f6 and (EC) No 37/2009^f7.”.