Article 11 Directive 2008/9/EC
Open in the compendium4 cases ↓
Text of Article 11
The Member State of refund may require the applicant to provide a description of his business activity by using the harmonised codes determined in accordance with the second subparagraph of Article 34a(3) of Council Regulation (EC) No 1798/2003 6.
Consolidated version on EUR-Lex (CELEX 02008L0009-20101001). © European Union. Only the Official Journal is authentic.
Case law on Article 11: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 11 of Directive 2008/9/EC, most recent first.
- C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
- C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany
- C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
- C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France