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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

EUR-Lex ↗ National measures in EUR-Lex ↗

Transposition by country

  1. BE Belgium deadline passed, no measure notified in EUR-Lex
  2. AT Austria deadline passed, no measure notified in EUR-Lex
  3. BG Bulgaria deadline passed, no measure notified in EUR-Lex
  4. HR Croatia 7 national measures · 2014
    • 03.12.2014 · 2682 · Narodne Novine

      Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

    • 11.12.2013 · 3138 · Narodne Novine

      Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

    • 20.06.2013 · 1451 · Narodne Novine

      Zakon o porezu na dodanu vrijednost

    • · 2526 · Narodne Novine

      Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

    • · 3243 · Narodne Novine

      Rješenje Ustavnog suda RH broj: U-I-3861/2013 od 13. prosinca

    • · 2059 · Narodne Novine

      Zakon o izmjenama i dopunama Zakona na dodanu vrijednost ˝NN 106/18˝

    • · 2259 · Narodne Novine

      Rješenje Ustavnog suda RH broj: U-I-3861/2013. od 16. srpnja 2013.

  5. CY Cyprus deadline passed, no measure notified in EUR-Lex
  6. CZ Czechia deadline passed, no measure notified in EUR-Lex
  7. DK Denmark deadline passed, no measure notified in EUR-Lex
  8. EE Estonia deadline passed, no measure notified in EUR-Lex
  9. FI Finland deadline passed, no measure notified in EUR-Lex
  10. FR France deadline passed, no measure notified in EUR-Lex
  11. DE Germany 1 national measures · 2008
    • 24.12.2008 · Bundesgesetzblatt Teil 1 ( BGB 1 )

      Jahressteuergesetz 2009 (JStG 2009)

  12. EL Greece deadline passed, no measure notified in EUR-Lex
  13. HU Hungary deadline passed, no measure notified in EUR-Lex
  14. IE Ireland deadline passed, no measure notified in EUR-Lex
  15. IT Italy deadline passed, no measure notified in EUR-Lex
  16. LV Latvia deadline passed, no measure notified in EUR-Lex
  17. LT Lithuania 2 national measures · 2012
    • 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'

    • 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“

  18. LU Luxembourg deadline passed, no measure notified in EUR-Lex
  19. MT Malta deadline passed, no measure notified in EUR-Lex
  20. NL Netherlands deadline passed, no measure notified in EUR-Lex
  21. PL Poland 2 national measures · 2014
    • 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

    • 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

  22. PT Portugal deadline passed, no measure notified in EUR-Lex
  23. RO Romania deadline passed, no measure notified in EUR-Lex
  24. SK Slovakia deadline passed, no measure notified in EUR-Lex
  25. SI Slovenia 2 national measures · 2014
    • 01.12.2014 · 2014-01-3486 · Uradni list RS

      Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost

    • 30.10.2009 · 2009-01-3787 · Uradni list RS

      Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost (ZDDV-1B)

  26. ES Spain deadline passed, no measure notified in EUR-Lex
  27. SE Sweden deadline passed, no measure notified in EUR-Lex

Case law of the EU Court on the directive · 6

  1. 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
  2. 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
  3. C-746/22 16.05.2024 Slovenské Energetické Strojárne a.s. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága ECLI:EU:C:2024:403
  4. C-396/20 21.10.2021 CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága ECLI:EU:C:2021:867
  5. C-346/19 17.12.2020 Bundeszentralamt für Steuern v Y-GmbH ECLI:EU:C:2020:1050
  6. 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.