- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version)
Pan adawodd y DU yr UE, cyhoeddodd legislation.gov.uk ddeddfwriaeth yr UE a gyhoeddwyd gan yr UE hyd at ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.). Ar legislation.gov.uk, mae'r eitemau hyn o ddeddfwriaeth yn cael eu diweddaru'n gyson ag unrhyw ddiwygiadau a wnaed gan y DU ers hynny.
Mae legislation.gov.uk yn cyhoeddi fersiwn y DU. Mae EUR-Lex yn cyhoeddi fersiwn yr UE. Mae Archif Gwe Ymadael â’r UE yn rhoi cipolwg ar fersiwn EUR-Lex o ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.).
Cyhoeddir Cyfarwyddebau’r UE ar y wefan hon i gynorthwyo croesgyfeirio o ddeddfwriaeth y DU. Ers diwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.) nid oes unrhyw ddiwygiadau wedi'u cymhwyso i'r fersiwn hon.
(referred to in Article 96)
Council Directive 83/181/EEC | |
Council Directive 85/346/EEC | |
Council Directive 88/331/EEC | |
Commission Directive 89/219/EEC | |
Council Directive 91/680/EEC | only as regards Article 2(1) first indent |
1994 Act of Accession, Annex I, point XIII.B.4 |
(referred to in Article 96)
Directive | Time limit for transposition |
---|---|
83/181/EEC | 30 June 1984 |
85/346/EEC | 1 October 1985 |
88/331/EEC | 1 January 1989 |
89/219/EEC | 1 July 1989 |
91/680/EEC | 31 December 1992 |
Directive 83/181/EEC | This Directive |
---|---|
— | Title I |
Article 1(1) | Article 1(1), first and second subparagraphs |
Article 1(2) introductory sentence | Article 2(1) introductory sentence |
Article 1(2)(a) | Article 2(1)(a) |
Article 1(2)(b) first subparagraph | Article 2(1)(b) |
Article 1(2)(b) second subparagraph, first and second indents | Article 2(1)(b) |
Article 1(2)(b) third subparagraph | Article 2(1)(b) |
Article 1(2)(b) fourth subparagraph | Article 2(2) |
Article 1(2)(c), (d) and (e) | Article 2(1)(c), (d) and (e) |
Title I | Title II |
Chapter I | Chapter 1 |
Articles 2 to 5 | Articles 3 to 6 |
Article 6 first and second paragraphs | Article 7(1) and (2) |
Articles 7 to 10 | Articles 8 to 11 |
Chapter II | Chapter 2 |
Article 11(1) and (2) | Article 12(1), first and second subparagraphs |
Article 11(3) | Article 12(2) |
Article 12, introductory sentence | Article 13, first subparagraph, introductory sentence |
Article 12(a), first sentence | Article 13, first subparagraph, point (a) |
Article 12(a), second sentence | Article 13, second subparagraph |
Article 12(b) | Article 13, first subparagraph, point (b) |
Article 13 | Article 14 |
Article 14(1) introductory sentence | Article 15(1), first subparagraph, introductory sentence |
Article 14(1) first indent, opening words | Article 15(1), first subparagraph, point (a) |
Article 14(1) first indent, words in parentheses | Article 15(1), second subparagraph |
Article 14(1), second indent | Article 15(1), first subparagraph, point (b) |
Article 14(2) | Article 15(2) |
Article 15 | Article 16 |
Chapter III | Chapter 3 |
Articles 16 to 19 | Articles 17 to 20 |
Title II | Title III |
Articles 20 and 21 | Articles 21 and 22 |
Title III | Title IV |
Articles 22 and 23 | Articles 23 and 24 |
Title IV | Title V |
Article 24(1) | Article 25(1) |
Article 24(2) introductory sentence | Article 25(2) introductory sentence |
Article 24(2) first and second indents | Article 25(2)(a) and (b) |
Article 25(1) | Article 26(1) |
Article 25(2) | — |
Article 25(3) | Article 26(2) |
Articles 26, 27 and 28 | Articles 27, 28 and 29 |
Title V | Title VI |
Chapter I | Chapter 1 |
Article 29(1) | Article 30(1), first subparagraph |
Article 29(2) | Article 30(2) |
Article 29(3) | Article 30(1), second subparagraph |
Articles 30, 31 and 32 | Articles 31, 32 and 33 |
Chapter II | Chapter 2 |
Article 33 | Article 34 |
Article 34(1) and (2) | Article 35(1), first and second subparagraphs |
Article 34(3) | Article 35(2) |
Title VI | Title VII |
Chapter I | Chapter 1 |
Article 35(1) introductory sentence | Article 36(1) introductory sentence |
Article 35(1)(a) | Article 36(1)(a) |
Article 35(1)(b) introductory sentence | Article 36(1)(b) |
Article 35(1)(b) first indent | — |
Article 35(1)(b) second indent | Article 36(1)(b) |
Article 35(2) introductory sentence | Article 36(2), introductory sentence |
Article 35(2) first and second indents | Article 36(2)(a) and (b) |
Chapter II | Chapter 2 |
Article 36(1) | Article 37(1) |
Article 36(2) introductory sentence | Article 37(2) introductory sentence |
Article 36(2) first, second and third indents | Article 37(2)(a), (b) and (c) |
Articles 37 and 38 | Articles 38 and 39 |
Chapter IIa | Chapter 3 |
Article 38a | Article 40 |
Chapter III | Chapter 4 |
Article 39 | Article 41 |
Title VII | Title VIII |
— | Chapter 1 |
Article 40 | Article 42 |
Chapter I | Chapter 2 |
Articles 41 to 45 | Articles 43 to 47 |
Chapter II | Chapter 3 |
Articles 46, 47 and 48 | Articles 48, 49 and 50 |
Chapter III | Chapter 4 |
Article 49(1) and (2) | Article 51, first and second paragraphs |
Articles 50 to 55 | Articles 52 to 57 |
Title VIII | Title IX |
Chapter I | Chapter 1 |
Article 56 | Article 58 |
Chapter II | Chapter 2 |
Articles 57 and 58 | Articles 59 and 60 |
Article 59, introductory sentence | Article 61, introductory sentence |
Article 59, first, second and third indents | Article 61(a), (b) and (c) |
Chapter III | Chapter 3 |
Article 60 first paragraph, introductory sentence | Article 62(1), introductory sentence |
Article 60, first paragraph, point (a) | Article 62(1)(a) |
Article 60, first paragraph, point (b), first sentence | Article 62(1)(b) |
Article 60, first paragraph, point (b), second sentence | Article 62(2) |
Article 60, second paragraph | Article 62(3) |
Title IX | Title X |
Chapter I | Chapter 1 |
Article 61 | Article 63 |
Chapter II | Chapter 2 |
Article 62, introductory sentence | Article 64, introductory sentence |
Article 62(a) | Article 64(a) |
Article 62(b) | — |
Article 62(c) | Article 64(b) |
Article 63, first paragraph, introductory sentence | Article 65(1), introductory sentence |
Article 63, first paragraph, point (a) | Article 65(1)(a) |
Article 63, first paragraph, point (b), first sentence | Article 65(1)(b) |
Article 63, first paragraph, point (b), second sentence | Article 65(2) |
Article 63, first paragraph, point (c) | Article 65(1)(c) |
Article 63, second paragraph | — |
Article 64 | Article 66 |
Chapter III | Chapter 3 |
Article 65(1) | Article 67(1) |
Article 65(2), introductory sentence | Article 67(2), first subparagraph, introductory sentence |
Article 65(2)(a) to (e) | Article 67(2) first subparagraph, points (a) to (e) |
Article 65(2), final sentence | Article 67(2), second subparagraph |
Articles 66 to 69 | Articles 68 to 71 |
Title X | Title XI |
Articles 70 to 73 | Articles 72 to 75 |
Article 74(1) introductory sentence | Article 76(1) introductory sentence |
Article 74(1), first, second and third indents | Article 76(1)(a), (b) and (c) |
Article 74(2) | Article 76(2) |
Articles 75 and 76 | Articles 77 and 78 |
Title XI | Title XII |
Chapter I | Chapter 1 |
Article 77 | Article 79 |
Chapter II | Chapter 2 |
Article 78 | Article 80 |
Chapter III | Chapter 3 |
Article 79(a) to (q) | Article 81(1)(a) to (q) |
Article 79(r), first sentence | Article 81(1)(r) |
Article 79(r), second sentence | Article 81(2) |
Article 79(s) | Article 81(1)(s) |
Chapter IV | Chapter 4 |
Article 80 | Article 82 |
Chapter V | Chapter 5 |
Article 81 | Article 83 |
Chapter VI | Chapter 6 |
Article 82(1) introductory sentence | Article 84(1) introductory sentence |
Article 82(1)(a) first and second indents | Article 84(1)(a)(i) and (ii) |
Article 82(1)(b) | Article 84(1)(b) |
Article 82(2) introductory sentence | Article 84(2) first subparagraph, introductory sentence |
Article 82(2)(a) first subparagraph, first and second indents and second subparagraph | Article 84(2), first subparagraph, point (a) |
Article 82(2)(b) | Article 84(2), first subparagraph, point (b) |
Article 82(2)(c) introductory sentence | Article 84(2), first subparagraph, point (c) introductory sentence |
Article 82(2)(c) first indent, first subparagraph | Article 84(2), first subparagraph, point (c)(i) |
Article 82(2)(c) first indent, second subparagraph | Article 84(2), second subparagraph |
Article 82(2)(c), second indent | Article 84(2), first subparagraph, point (c)(ii) |
Article 82(2)(d) | Article 84(2), first subparagraph, point (d) |
Article 83 first paragraph introductory sentence | Article 85 introductory sentence |
Article 83(a) | Article 85(a) |
Article 83(b) | — |
Article 83(c) | Article 85(b) |
Article 83 second subparagraph | — |
Article 84 | Article 86 |
Article 85 first and second paragraphs | Article 87(1) and (2) |
Article 86 | Article 88 |
Chapter VII | Chapter 7 |
Article 87 | Article 89 |
Chapter VIII | Chapter 8 |
Article 88 | Article 90 |
Title XII | Title XIII |
Articles 89, 90 and 91 | Articles 91, 92 and 93 |
Article 92 | Article 94 |
Article 93(1) | — |
Article 93(2) | Article 95 |
— | Article 96 |
— | Article 97 |
Article 94 | Article 98 |
Annex | Annex I |
— | Annex II |
— | Annex III |
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.
Cymerir dyddiadau fersiynau’r UE o ddyddiadau’r dogfennau ar EUR-Lex ac efallai na fyddant yn cyfateb â’r adeg pan ddaeth y newidiadau i rym ar gyfer y ddogfen.
Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys