The new Directive aims to simplify this process and to reduce administrative burden, by introducing an electronic procedure by which the taxpayer introduces a single refund request in his Member State of establishment.
Uue direktiiviga sooviti seda protsessi lihtsustada ja vähendada halduskoormust; selleks kehtestati elektrooniline menetlus, milles maksumaksja esitab üheainsa tagastustaotluse oma asukohaliikmesriigis.