33It should, first, be recalled that, in accordance with Article 170(a) of the VAT Directive, read in conjunction with Article 169 thereof and Articles 3 and 5 of Directive 2008/9, all taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT are to be entitled to a refund of that VAT in so far as the goods and services are used either for the purposes of their transactions relating to the activities referred to in the second subparagraph of Article 9(1) of the VAT Directive, conducted outside the Member State in which that VAT is due or already paid and which would be eligible for deduction if those transactions had been conducted in that Member State, or for the purposes of transactions which are exempt, referred to in Article 169(b) and (c). Second, Article 171 of the VAT Directive refers to Directive 2008/9 so far as concerns the procedure for exercising that right.
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