Topics covered include: 1) the definition of foreign passengers; 2) rules for determining the place of residence of an individual; 3) the requirement that consideration must exceed 175 euros (US$188), including tax, for products sold to a foreign passenger; 4) documentation requirements for purchases; 5) contents of the tax refund form; 6) the tax claim form; 7) that a product sale is subject to exemption when the purchaser takes it out of the EU community within …
Source: bloombergtax.com
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