laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC.
New rules for the Refund of Value Added Tax to Taxable Persons not established in the Member State of Refund but established in another Member State, since 1. 1. 2010.
in the interests of ensuring the universal application of Act no. 588/1992 Coll., on Value Added Tax, as amended by Act no. 322/2003 Coll., in effect from 1.10.2003 (further, "VATA"), the Ministry of Finance issues this notification:
