# The Value Added Tax (Amendment) (No. 5) Regulations 2009, Regulation 11: Repayments to European Union traders


In regulation 173 (interpretation of Part 20)—
(a) in paragraph (1)—
(i) omit the definitions of “calendar year” and “official authority”;
(ii) 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;
“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.”;
(b) for paragraph (2) substitute—
“(2) For the purposes of this Part, a person (P) is treated as being established in a country if—
(a) P has there a business establishment or some other fixed establishment from which business transactions are effected; or
(b) P’s usual place of residence is there where P has no such establishment as is described in sub-paragraph (a) above in that country or elsewhere.”; and
(c) in paragraph (3)—
(i) omit the word “and” immediately preceding sub-paragraph (b); and
(ii) 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, 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 is a reference to that Regulation as amended by Council Regulations (EC) No 885/2004, (EC) No 1791/2006, (EC) No 143/2008 and (EC) No 37/2009.”.

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Source: https://www.legislation.gov.uk/uksi/2009/3241/regulation/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.