---
title: "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"
id: de303d54-bdc7-42ec-8d21-1c5bc52b3f41
authority: eu
place: "European Union"
applies_also_from: []
kind: directive
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:31986L0560
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/de303d54-bdc7-42ec-8d21-1c5bc52b3f41
text: not held
---

# 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