Council Directive 2008/9/EC of 12 February 2008 laying down… Article 4
Council Directive 2008/9/EC of 12 February 2008 laying down… Article 4
Article 4
This Directive shall not apply to:
(a)
amounts of VAT which, according to the legislation of the Member State of refund, have been incorrectly invoiced;
(b)
amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is, or may be, exempt under Article 138 or Article 146(1)(b) of Directive 2006/112/EC.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 4 of Council Directive 2008/9/EC of 12 February 2008 laying down… (LawPlayer, data as of 2026-07-04)
