http://www.legislation.gov.uk/eudr/1979/1072/adoptedEighth Council Directive 79/1072/EEC of 6 December 1979 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- Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (repealed)Eighth Council Directive 79/1072/EEC (repealed)enQueen's Printer of Acts of Parliament2019-09-12