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The Value Added Tax (Amendment) (No. 5) Regulations 2009

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Repayments to European Union traders

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11.  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/EC(1);

“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.”; and

(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/EC(2), 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(3) is a reference to that Regulation as amended by Council Regulations (EC) No 885/2004(4), (EC) No 1791/2006(5), (EC) No 143/2008(6) and (EC) No 37/2009(7).”.

(1)

OJ No L 44, 20.02.08 p 23.

(2)

OJ No L 44, 20.02.08 p 11.

(3)

OJ No L 264, 15.10.03 p 1.

(4)

OJ No L 168, 01.05.04 p 1.

(5)

OJ No L 363, 20.12.06 p 1.

(6)

OJ No L 44, 20.2.08 p 1.

(7)

OJ No L 14, 20.2.09 p 1.

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