Règlement grand-ducal du 1er décembre 2009 déterminant les conditions d’application relatives à la demande de remboursement de la taxe sur la valeur ajoutée à introduire par les assujettis établis en dehors de la Communauté.

This Luxembourgish Grand Ducal Regulation establishes the specific procedures and conditions for businesses located outside the European Union to claim VAT refunds. It ensures that non-EU entities can follow a standardized process to recover value-added tax paid on goods or services within the country. The regulation affects businesses and taxable persons established outside the EU that conduct transactions in Luxembourg. It outlines the administrative requirements and application processes they must follow to successfully request tax reimbursements.