Repayments to European Union traders11

In regulation 173 (interpretation of Part 20)—

a

in paragraph (1)—

i

omit the definitions of “calendar year” and “official authority”;

ii

after the definition of “claimant” insert—

  • “claimant’s member State” means the member State in which the claimant is established;

  • “principal VAT Directive” means Council Directive 2006/112/EC;

  • “refund Directive” means Council Directive 2008/9/EC10;

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

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

b

for paragraph (2) substitute—

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.

c

in paragraph (3)—

i

omit the word “and” immediately preceding sub-paragraph (b); and

ii

after sub-paragraph (b) insert—

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/EC11, 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 1798/200312 is a reference to that Regulation as amended by Council Regulations (EC) No 885/200413, (EC) No 1791/200614, (EC) No 143/200815 and (EC) No 37/200916.