Thirteenth VAT Directive Thirteenth Directive 86/560/EEC

Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the refund of VAT to taxable persons established outside the EU. Every article with its text and the CJEU case law that interprets it.

All EU VAT legislationOpen in the compendium

8 provisions

1. Article 1 12 cases
2. Article 2 9 cases
3. Article 3 7 cases
4. Article 4 4 cases
5. Article 5
6. Article 6
7. Article 7 1 case
8. Article 8