Sixth VAT Directive – Article 17(3) and (4) – Refund of VAT– Eighth VAT Directive – Refund of VAT to taxable persons not established inside the country – Articles 3(b) and 9, second paragraph – Annex B – Certificate of status as a taxable person – Scope – Thirteenth VAT Directive – Refund of VAT to taxable persons not established in Community territory – Article 1(1) – Meaning of place of business.
Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern
