From Deloitte’s European VAT Refund Guide 2012 (new European VAT refund guide 2013 – Deloitte) “The EU directive that entered into force on 1 January 2010 (i.e. Directive 2008/09/EC) introduced a new procedure for businesses established and registered for VAT purposes within the EU to request a refund of VAT incurred in other EU member states. The directive allows EU businesses […]
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