Article 1.For the purposes of this Directive: ‘A taxable person not...
Article 2.(1) Without prejudice to Articles 3 and 4, each Member...
Article 3.(1) The refunds referred to in Article 2 (1) shall...
Article 4.(1) For the purposes of this Directive, eligibility for refunds...
Article 5.(1) Member States shall bring into force the laws, regulations...
Article 6.Within three years of the date referred to in Article...
Article 7.As from the date on which this Directive is implemented,...