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European Union – Taxation. The provisions of Eighth Council Directive (EEC) 79/1072 (the Eighth Directive), read together with arts 38, 171 and 195 of Council Directive (EC) 2006/112, as amended, should be interpreted as meaning that a taxable person established in one member state and who had made supplies of electricity to taxable dealers established in another member state had the right to rely on the Eighth Directive in the latter state in order to obtain a refund of input VAT. That right was not precluded merely by the designation of a tax representative who had been identified for VAT purposes in the latter state.
European Union – Taxation. The provisions of Eighth Council Directive (EEC) 79/1072 (the Eighth Directive), read together with arts 38, 171 and 195 of Council Directive (EC) 2006/112, as amended, should be interpreted as meaning that a taxable person established in one member state and who had made supplies of electricity to taxable dealers established in another member state had the right to rely on the Eighth Directive in the latter state in order to obtain a refund of input VAT. That right was not precluded merely by the designation of a tax representative who had been identified for VAT purposes in the latter state.
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