Directive (EU) 2008/9 · CELEX 32008L0009 · Taxation
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
- Adopted
- 12.02.2008
- In force since
- 20.02.2008
- Transposition deadline
- 01.01.2010
- Transposition by country
- 5 / 27
Transposition by country
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BE Belgium deadline passed, no measure notified in EUR-Lex
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AT Austria deadline passed, no measure notified in EUR-Lex
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BG Bulgaria deadline passed, no measure notified in EUR-Lex
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HR Croatia 7 national measures · 2014
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03.12.2014 · 2682 · Narodne Novine
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
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11.12.2013 · 3138 · Narodne Novine
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
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20.06.2013 · 1451 · Narodne Novine
Zakon o porezu na dodanu vrijednost
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· 2526 · Narodne Novine
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
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· 3243 · Narodne Novine
Rješenje Ustavnog suda RH broj: U-I-3861/2013 od 13. prosinca
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· 2059 · Narodne Novine
Zakon o izmjenama i dopunama Zakona na dodanu vrijednost ˝NN 106/18˝
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· 2259 · Narodne Novine
Rješenje Ustavnog suda RH broj: U-I-3861/2013. od 16. srpnja 2013.
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03.12.2014 · 2682 · Narodne Novine
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CY Cyprus deadline passed, no measure notified in EUR-Lex
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CZ Czechia deadline passed, no measure notified in EUR-Lex
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DK Denmark deadline passed, no measure notified in EUR-Lex
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EE Estonia deadline passed, no measure notified in EUR-Lex
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FI Finland deadline passed, no measure notified in EUR-Lex
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FR France deadline passed, no measure notified in EUR-Lex
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DE Germany 1 national measures · 2008
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24.12.2008 · Bundesgesetzblatt Teil 1 ( BGB 1 )
Jahressteuergesetz 2009 (JStG 2009)
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24.12.2008 · Bundesgesetzblatt Teil 1 ( BGB 1 )
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EL Greece deadline passed, no measure notified in EUR-Lex
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HU Hungary deadline passed, no measure notified in EUR-Lex
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IE Ireland deadline passed, no measure notified in EUR-Lex
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IT Italy deadline passed, no measure notified in EUR-Lex
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LV Latvia deadline passed, no measure notified in EUR-Lex
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LT Lithuania 2 national measures · 2012
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31.08.2012 · 1031/2012 · Valstybės žinios
Lietuvos Respublikos Vyriausybės 2012 m. rugpjūčio 29 d. nutarimas Nr. 1031 'Dėl Lietuvos Respublikos Vyriausybės 2002 m. birželio 13 d. nutarimo Nr. 899 'Dėl pridėtinės vertės mokesčio grąžinimo užsienio asmenims' pakeitimo'
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21.04.2004 · 443/2004 · Valstybės žinios
LR Vyriausybės 2004 m. balandžio 16 d. nutarimas Nr. 443 „Dėl Lietuvos Respublikos Vyriausybės 2002 m. birželio 13 d. nutarimo Nr. 899 „Dėl pridėtinės vertės mokesčio grąžinimo užsienio asmenims“ pakeitimo“
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31.08.2012 · 1031/2012 · Valstybės žinios
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LU Luxembourg deadline passed, no measure notified in EUR-Lex
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MT Malta deadline passed, no measure notified in EUR-Lex
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NL Netherlands deadline passed, no measure notified in EUR-Lex
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PL Poland 2 national measures · 2014
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22.12.2014 · 2014/1860 · Dziennik Ustaw
Rozporządzenie Ministra Finansów z dnia 9 grudnia 2014 r. w sprawie zwrotu podatku od towarów i usług niektórym podmiotom
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16.12.2014 · 2014/1803 · Dziennik Ustaw
rozporządzenie Ministra Finansów z dnia 4 grudnia 2014 r. w sprawie wniosków o zwrot podatku od wartości dodanej naliczonego w innym niż Rzeczpospolita Polska pańtwie członkowskim Unii Europejskiej
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22.12.2014 · 2014/1860 · Dziennik Ustaw
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PT Portugal deadline passed, no measure notified in EUR-Lex
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RO Romania deadline passed, no measure notified in EUR-Lex
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SK Slovakia deadline passed, no measure notified in EUR-Lex
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SI Slovenia 2 national measures · 2014
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01.12.2014 · 2014-01-3486 · Uradni list RS
Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost
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30.10.2009 · 2009-01-3787 · Uradni list RS
Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost (ZDDV-1B)
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01.12.2014 · 2014-01-3486 · Uradni list RS
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ES Spain deadline passed, no measure notified in EUR-Lex
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SE Sweden deadline passed, no measure notified in EUR-Lex
Case law of the EU Court on the directive · 6
- C-527/24 12.03.2026 Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara ECLI:EU:C:2026:192
- C-234/24 23.10.2025 Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite ECLI:EU:C:2025:831
- C-746/22 16.05.2024 Slovenské Energetické Strojárne a.s. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága ECLI:EU:C:2024:403
- C-396/20 21.10.2021 CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága ECLI:EU:C:2021:867
- C-346/19 17.12.2020 Bundeszentralamt für Steuern v Y-GmbH ECLI:EU:C:2020:1050
- C-133/18 02.05.2019 Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics ECLI:EU:C:2019:354
A directive binds the states to achieve a result by the deadline. Where the deadline has passed without transposition, individuals can as a rule rely on clear and unconditional provisions against the state (direct effect). The data are the measures notified by the states, not an assessment of completeness.