Council Implementing Regulation (EU) No 282/2011 Article 27

Article 27

The supply of services which consist in applying for or receiving refunds of VAT under Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State ( 7 ) shall be covered by Article 44 of Directive 2006/112/EC.

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Other provisions in Subsection 5 — Supply of services governed by the general rules

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 27 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)

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