The Value Added Tax Regulations 1995

Interpretation of Part XX U.K.

173.  —

(1) In this Part—

F1 ...

“claimant” means a person making a claim under this Part or a person on whose behalf such a claim is made;

[F2 “claimant’s member State” means the member State in which the claimant is established;]

F1 ...

[F2 “principal VAT Directive” means Council Directive 2006/112/EC;]

[F2 “refund Directive” means Council Directive 2008/9/EC;]

[F2 “repayment period” means a period of time falling within one of the periods described in regulation 173G;]

[F2 “repayment year” means the period of 12 calendar months commencing on 1st January.]

[F3 (2) For the purposes of this Part, a person (P) is treated as being established in a country if—

(a) P has there a business establishment or some other fixed establishment from which business transactions are effected; or

(b) P’s usual place of residence is there where P has no such establishment as is described in sub-paragraph (a) above in that country or elsewhere.]

(3) For the purposes of this Part—

(a) a person carrying on business through a branch or agency in any country is treated as having there an establishment from which business transactions are effected, F4 ...

(b) “usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.

[F5 (c) a reference to Article 170 of the principal VAT Directive is a reference to that Article—

(i) as amended by Article 2(3) of the Council Directive 2008/8/EC, and

(ii) as applied in the claimant’s member State;

(d) a reference to Article 214 of the principal VAT Directive is a reference to that Article—

(i) as amended by Article 2(8) of Council Directive 2008/8/EC, and

(ii) as applied in the claimant’s member State;

(e) a reference to any other Article in the principal VAT Directive or to any Article in the refund Directive is a reference to such Article as applied in the claimant’s member State; and

(f) a reference to Council Regulation (EC) No 1798/2003 is a reference to that Regulation as amended by Council Regulations (EC) No 885/2004, (EC) No 1791/2006, (EC) No 143/2008 and (EC) No 37/2009.]

Textual Amendments

F1 Words in reg. 173(1) omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 11(a)(i) (with reg. 18)

F2 Words in reg. 173(1) inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 11(a)(ii) (with reg. 18)

F3 Reg. 173(2) substituted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 11(b) (with reg. 18)

F4 Word in reg. 173(3)(a) omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 11(c)(i) (with reg. 18)

F5 Reg. 173(3)(c)-(f) inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 11(c)(ii) (with reg. 18)

Commencement Information

I1 Reg. 173 in force at 20.10.1995, see reg. 1