VATcodexEU VAT case law · Court of Justice and General Court

Article 2 Thirteenth Directive 86/560/EEC

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Text of Article 2

1.Without prejudice to Articles 3 and 4, each Member State shall refund to any taxable person not established in the territory of the Community, subject to the conditions set out below, any value added tax charged in respect of services rendered or moveable property supplied to him in the territory or the country by other taxable persons or charged in respect of the importation of goods into the country, in so far as such goods and services are used for the purposes of the transactions referred to in Article 17 (3) (a) and (b) of Directive 77/388/EEC or of the provision of services referred to in point 1 (b) of Article 1 of this Directive.

2.Member States may make the refunds referred to in paragraph 1 conditional upon the granting by third States of comparable advantages regarding turnover taxes.

3.Member States may require the appointment of a tax representative.

Consolidated version on EUR-Lex (CELEX 31986L0560). © European Union. Only the Official Journal is authentic.

Case law on Article 2: 9 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 2 of Thirteenth Directive 86/560/EEC, most recent first.

  1. C-562/17 Nestrade Judgment · 14 February 2019 · Spain · cites Article 2(1)
  2. C-374/16 Geissel Judgment · 15 November 2017 · Germany
  3. C-499/13 Macikowski Opinion · 6 November 2014 · Poland · cites Article 2(3)
  4. C-524/10 Commission v Portugal Opinion · 22 September 2011 · Portugal · cites Article 2(1)
  5. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 2(1), (2), (3)
  6. C-1/08 Athesia Druck Judgment · 19 February 2009 · Italy · cites Article 2(3)
  7. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 2(1)
  8. C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Germany · cites Article 2(1), (2)
  9. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 2(1)