eighth council direct decemb harmon law member state relat turnov tax arrang refund ad tax taxabl person establish territori countri eec council european commun regard treati establish european econom commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe pursuant articl direct eec council adopt commun rule lai arrang govern refund ad tax refer paragraph articl taxabl person establish territori countri rule requir ensur taxabl person establish territori member countri claim tax invoic respect suppli good servic member state paid respect import member state avoid doubl taxat discrep arrang forc member state give rise case deflect trade distort competit elimin introduct commun rule field mark progress effect liber movement person good servic help complet process econom integr rule lead treatment taxabl person differ member state territori establish form tax evas avoid prevent articl direct eec member state refus refund impos supplementari condit case taxabl person establish territori commun step ensur taxabl person elig refund favour term provid respect commun taxabl person initi commun arrang contain direct adopt arrang provid decis respect applic refund notifi month date applic lodg refund made period period year final date laid implement arrang italian republ author notifi decis compet servic regard applic lodg taxabl person establish territori make relev refund month order enabl italian republ reorgan system present oper view appli commun system arrang adopt council supplement commun system arrang enter forc member state refund tax servic purchas good cover oj oj oj oj direct accord arrang adopt pursuant articl direct eec adopt direct articl purpos direct quot taxabl person establish territori countri quot person refer articl direct eec period refer sentenc subparagraph articl countri seat econom activ fix establish busi transact effect seat fix establish exist domicil normal place resid period suppli good servic deem suppli countri except transport servic servic ancillari thereto exempt pursuant articl articl articl direct eec servic provid case tax payabl sole person suppli pursuant articl direct eec articl member state refund taxabl person establish territori countri establish member state subject condit laid ad tax charg respect servic movabl properti suppli taxabl person territori countri charg respect import good countri good servic purpos transact refer articl direct eec provis servic refer articl articl qualifi refund taxabl person refer articl suppli good servic deem suppli territori countri submit compet author refer paragraph articl applic model specimen contain annex attach origin invoic import document member state make applic explanatori notic event minimum inform set annex produc evid form certif issu offici author state establish taxabl person purpos ad tax state compet author refer paragraph articl evid possess taxabl person bound produc evid period year date issu certif offici author state establish member state issu certif taxabl person benefit tax exempt pursuant articl direct eec certifi mean written declar suppli good servic deem suppli territori countri period refer sentenc subparagraph articl undertak repai sum collect error articl elig refund taxabl person refer articl suppli territori countri good servic deem suppli countri servic refer articl satisfi requir laid articl certifi mean written declar period refer sentenc subparagraph articl suppli good servic deem suppli territori countri servic refer articl articl purpos direct good servic respect tax refund satisfi condit laid articl direct eec applic member state refund direct appli suppli good exempt item articl direct eec articl member state impos taxabl person refer articl oblig addit refer articl oblig provid specif case inform determin applic refund justifi articl applic refund provid articl relat invoic purchas good servic import made period month calendar year applic relat period month period repres remaind calendar year applic relat invoic import document cover previou applic transact complet calendar year question applic submit compet author refer paragraph articl month end calendar year tax chargeabl applic relat period calendar year month amount applic made equival nation currenc european unit account applic relat period calendar year remaind calendar year amount equival nation currenc european unit account european unit account defin financi regul decemb determin januari year period refer sentenc subparagraph paragraph member state round figur result convers nation currenc compet author refer paragraph articl stamp invoic import document prevent applic return month decis applic refund announc month date applic accompani document requir direct examin applic submit compet author refer paragraph refund made end abovement period applic request member state refund state establish case bank charg transfer payabl applic ground refus applic state appeal refus made compet author member state concern subject condit form time limit govern claim refund made taxabl person establish state refund obtain fraudul irregular manner compet author refer paragraph proce directli recov amount wrongli paid penalti impos accord procedur applic member state concern prejudic provis relat mutual assist recoveri ad tax case fraudul applic made subject administr penalti accord nation legisl member state concern refus maximum period year date fraudul applic submit refund taxabl person concern administr penalti impos paid member state concern suspend refund taxabl person concern paid articl case taxabl person establish territori commun member state refus refund impos special condit refund grant term favour appli respect taxabl person establish territori commun articl member state make manner compet author applic refer articl articl submit certif refer articl articl establish person concern taxabl person model specimen contain annex oj articl member state bring forc provis compli direct januari direct appli applic refund ad tax charg invoic purchas good servic import made date member state commun commiss text main provis nation law adopt field cover direct commiss inform member state thereof articl derog articl italian republ januari extend period refer paragraph month articl year date refer articl commiss consult member state submit report council applic direct articl thereof articl direct address member state brussel decemb council presid preti annex specimen gt pic file quot quot gt gt pic file quot quot gt annex specimen certif statu taxabl person gt pic file quot quot gt annex minimum inform explanatori note applic drawn form print offici languag european commun form complet languag countri refund applic complet block capit submit june year applic relat compet author state applic made vat registr number countri refund applic applic submit relev compet author belgium denmark germani franc ireland itali luxembourg netherland unit kingdom applic refer purchas good servic invoic import made period month calendar year relat period month period repres remaind calendar year applic relat invoic import document cover previou applic transact made calendar year question applic describ natur activ acquir good receiv servic refer applic refund tax particip intern fair held stand intern carriag good applic accompani certif issu offici author state applic establish evid taxabl person purpos ad tax state compet author refer evid possess applic bound produc evid period year date issu certif applic accompani origin invoic import document show amount ad tax born applic applic invoic import document total amount vat claim bfr lfr fl dm dkr ff irl lit period relat calendar year month bfr lfr fl dm dkr ff irl lit period relat calendar year month exempt transport servic carri connect intern carriag good includ subject condit transport transit export import good refund obtain improperli render offend liabl fine penalti laid law state made refund author countri refund reserv make refund chequ monei order address applic