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Version Superseded: 31/12/2020
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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
F1Words 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)
F2Words 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)
F3Reg. 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)
F4Word 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)
F5Reg. 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
I1Reg. 173 in force at 20.10.1995, see reg. 1
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