Member State of refund definition

Member State of refund means the Member State in which the VAT was charged to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;
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Member State of refund. , in relation to an applicant, means the Member State in which value-added tax (as referred to in the VAT Directive) was charged to the applicant in respect of—
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Examples of Member State of refund in a sentence

  • The Member State of refund has four months from the date of receipt of an application to notify the applicant of its decision to approve or refuse the application, or to ask for further additional information.

  • In practice, a claim is introduced via the web portal of the Member State of establishment of the taxable person and sent over, after certain checks have been made, to the Member State where the VAT was incurred (the Member State of refund), which then has to decide whether the claim is eligible and, where appropriate, to refund the VAT to the claimant.

  • Where a Member State of refund requests a Member State of establishment of an addressee to notify instruments and decisions relating to a refund under Directive 2008/9/EC to the addressee, that notification request may be transmitted via the CCN/CSI network as defined in Article 2(1)(q) of Regulation (EU) No 904/2010.

  • Where a Member State of refund notifies other Member States that it requires additional electronic coded information as provided for in Article 9(2) of Directive 2008/9/EC, the codes specified in Annex III to this Regulation shall be used for the purposes of transmitting this information.

  • Where a Member State of refund requires a description of the applicants business activity as provided for in Article 11 of Directive 2008/9/EC, such information shall be given at the fourth level of the NACE Rev.

  • Article 27 The supply of services which consist in applying for or receiving refunds of VAT under 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 estab­ lished in the Member State of refund but established in another Member State (1) shall be covered by Article 44 of Directive 2006/112/EC.

  • Where the taxable person consents to this transfer, the Member State of refund on behalf of the taxable person shall transfer this amount to the Member State of establishment, to the extent that it is required to discharge the outstanding VAT liability.

  • The Member State of establishment shall inform the taxable person whether the amount transferred amounts to either a full or a partial discharge of the VAT liability within 15 days of the receipt of the transfer from the Member State of refund.

  • If the Member State of establishment requests the Member State of refund for enforcement upon the applicant through international exchange of data, the Member State of refund attaches the eligible amount of refund or a proportion thereof with regard to the request sent to the Member State of establishment, with notification thereof given to the applicant.

  • In accordance with Article 26 of Council Directive 2008/9/EC, the Member State of refund owes the applicant interest on the refund amount if the refund is made after the expiry of the deadline for payment referred to in Article 22(1).

Related to Member State of refund

  • Member State means a member state of the European Union.

  • EU Member State means a member state of the EU;

  • Member States means the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden;

  • Nonmember state means a state that has not enacted this compact.

  • Participating Member States means the member states of the European Communities that adopt or have adopted the euro as their lawful currency in accordance with the legislation of the European Union relating to European Monetary Union.

  • Participating Member State means any member state of the European Union that has the Euro as its lawful currency in accordance with legislation of the European Union relating to Economic and Monetary Union.

  • home Member State means either of the following:

  • host Member State means the Member State other than the home Member State in which a payment service provider has an agent or a branch or provides payment services;

  • Relevant Member State means each Member State of the European Economic Area which has implemented the Prospectus Directive, except Luxembourg; and

  • Non-member state means: a state that has not enacted this compact.

  • Treaty on European Union means the Treaty of Rome of March 25, 1957, as amended by the Single Xxxxxxxx Xxx 0000 and the Maastricht Treaty (which was signed at Maastricht on February 1, 1992 and came into force on November 1, 1993), as amended from time to time.

  • Commonwealth Citizen means any person who has the status of a Commonwealth citizen under the British Nationality Act 1981, not covered by the ‘UK Nationality’ definition above. This includes British Dependent Territories citizens (other than Gibraltarians), British Overseas citizens, and from 1986 those persons in the category British National (Overseas).

  • European Union means the member nations of the European Union established by the Treaty of European Union, signed at Maastricht on February 2, 1992, which amended the Treaty of Rome establishing the European Community.

  • Commonwealth Minister means the local Minister within the meaning of the gas pipelines access legislation of the Commonwealth;

  • parent institution in a Member State means an institution in a Member State which has a institution or a financial institution as a subsidiary or which holds a participation in such an institution, and which is not itself a subsidiary of another institution authorised in the same Member State, or of a financial holding company or mixed financial holding company set up in the same Member State.

  • State of Registry means, in respect of an aircraft, the State on the national register of which an aircraft is entered or the State of location of the common mark registering authority maintaining the aircraft register.

  • State of Utah means the State of Utah, in its entirety, including its institutions, agencies, departments, divisions, authorities, instrumentalities, boards, commissions, elected or appointed officers, employees, agents, and authorized volunteers.

  • the United Kingdom means Great Britain and Northern Ireland;

  • Foreign Government Scheme or Arrangement has the meaning specified in Section 5.12(d).

  • Appropriate State Legislation means the State Employment and Skills Development Authority Act 1990.

  • European Community means the territory comprised by the Member States of the European Community as constituted from time to time;

  • Hong Kong Listing Rules means the Rules Governing the Listing of Securities on The Stock

  • HKIAC means the Hong Kong International Arbitration Centre.

  • Commonwealth Entity means any government body which is subject to the Public Governance, Performance and Accountability Xxx 0000 (Cth).

  • Participating municipality means a municipality that is designated by or under the Act as a participating municipality in a conservation authority.

  • third State means a State not a party to the treaty;