Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory
Amendments and corrections
November 21, 1986 Takes effect - Date notif.
Consolidated texts
November 21, 1986 Date of publication 31986L0560