LeX-Ray
Harmonization of the Laws of the Member States Relating to Turnover Taxes Arrangements for the Refund of Value Added Tax to Taxable Persons Not Established in Community Territory Directive
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Lexray is an automated tool for processing, analyzing, and displaying European Union legislation. It aims to structure and enrich legal texts but is not an official source of law.
The information presented is generated through automated parsing and analysis of documents from EUR-Lex. While efforts are made for accuracy, this process is complex and subject to errors:
This tool is provided 'as is' without warranty and is under ongoing development. Functionality and data presentation may change.
Source Material (EUR-Lex): The legislative documents processed and displayed by Lexray originate from the official EUR-Lex portal of the European Union. The EU's document reuse policy (based on Commission Decision 2011/833/EU) generally permits reuse of these original documents for commercial or non-commercial purposes. Copyright in the original legislative texts belongs to the European Union.
Copyright: Lexray processes these source documents to create a structured and enriched derivative work. While you may use the underlying EU documents according to their reuse policy, the specific structure, analysis, markup, links, and presentation generated by the Lexray application constitute a derivative work.
Copyright in this derivative work is held by Rich Folsom, and all rights are reserved.
Permitted Use: You are permitted to access and use the Lexray service as provided on this website for informational purposes (commercial or non-commercial). We encourage you to share links to pages in LexRay, and to copy individual articles from it. You are not permitted to host and re-distribute whole pages of content from it as a service to others.
Restrictions: You are strictly prohibited from extracting, copying, modifying, distributing, reverse-engineering, or running the underlying source code or the specific structured data outputs generated by the Lexray application.
Disclaimer: Lexray service is provided 'as is' and 'as available' without warranty. Use is at your own risk.
Lexray processes and analyzes European Union legislation from EUR-Lex, transforming legal documents into structured, searchable data.
Use keyboard shortcuts for quick access:
If you are browsing EUR-lex, and wish to go to the Lexray version of the page, you can just change the e at the start of europa.eu to a 3. Lexray will display the marked up version of the document.
Example:
https://eur-lex.europa.eu/eli/reg/2023/2854/oj becomes
https://eur-lex.3uropa.eu/eli/reg/2023/2854/oj
You can also ad a 'one and a zero' (10) in front of the europa.eu ('make it digital') to get the same result:
Example:https://eur-lex.europa.eu/eli/reg/2023/2854/oj becomeshttps://eur-lex.10europa.eu/eli/reg/2023/2854/oj When you request legislation, Lexray may process it in the background. You'll see real-time updates on the progress. Processing involves fetching, parsing, finding dependencies, marking definitions, and rendering the final view.
Legislation is periodically checked and reprocessed if the underlying source or the Lexray processing logic has been updated.