37So far as concerns the procedure for exercising the right to the refund of VAT, it is important to note, first, that Article 15(1) of Directive 2008/9 lays down a series of requirements which the taxable person who comes within the scope of that directive must satisfy in order to be eligible for a refund, namely, the requirement that he submit his refund application to his Member State of establishment ‘at the latest’ by the deadline laid down in that provision, and that he provide all the information required under Articles 8, 9 and 11 of that directive. Second, Article 20 of that directive offers the Member State of refund, when it considers that it does not have all the relevant information on which to make a decision in respect of the whole or part of the refund application, the possibility of requesting, in particular from the applicant or from the competent authorities of the Member State of establishment, additional information which must be provided within 1 month of the date on which the request reaches the person to whom it is addressed.
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