Case law note: How Must the Thirteenth Directive on VAT Refunds to Non-EU Persons Be Interpreted? Recent Position of the European Court of Justice - Intertax View Case law note: How Must the Thirteenth Directive on VAT Refunds to Non-EU Persons Be Interpreted? Recent Position of the European Court of Justice by - Intertax Case law note: How Must the Thirteenth Directive on VAT Refunds to Non-EU Persons Be Interpreted? Recent Position of the European Court of Justice 47 8/9 Intertax