CFE: Opinion on the proposal for a Thirteenth VAT Directive concerning the refund of VAT of non-EEC residents - Intertax View CFE: Opinion on the proposal for a Thirteenth VAT Directive concerning the refund of VAT of non-EEC residents by - Intertax CFE: Opinion on the proposal for a Thirteenth VAT Directive concerning the refund of VAT of non-EEC residents 13 2 Intertax