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- Point in Time (01/01/2020)
- Original (As adopted by EU)
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Directive 77/388/EEC
Directive 78/583/EEC (OJ L 194, 19.7.1978, p. 16)
Directive 80/368/EEC (OJ L 90, 3.4.1980, p. 41)
Directive 84/386/EEC (OJ L 208, 3.8.1984, p. 58)
Directive 89/465/EEC (OJ L 226, 3.8.1989, p. 21)
Directive 91/680/EEC (OJ L 376, 31.12.1991, p. 1) — (except for Article 2)
Directive 92/77/EEC (OJ L 316, 31.10.1992, p. 1)
Directive 92/111/EEC (OJ L 384, 30.12.1992, p. 47)
Directive 94/4/EC (OJ L 60, 3.3.1994, p. 14) — (only Article 2)
Directive 94/5/EC (OJ L 60, 3.3.1994, p. 16)
Directive 94/76/EC (OJ L 365, 31.12.1994, p. 53)
Directive 95/7/EC (OJ L 102, 5.5.1995, p. 18)
Directive 96/42/EC (OJ L 170, 9.7.1996, p. 34)
Directive 96/95/EC (OJ L 338, 28.12.1996, p. 89)
Directive 98/80/EC (OJ L 281, 17.10.1998, p. 31)
Directive 1999/49/EC (OJ L 139, 2.6.1999, p. 27)
Directive 1999/59/EC (OJ L 162, 26.6.1999, p. 63)
Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34)
Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24)
Directive 2000/65/EC (OJ L 269, 21.10.2000, p. 44)
Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17)
Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24)
Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41)
Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27)
Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8)
Directive 2004/7/EC (OJ L 27, 30.1.2004, p. 44)
Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61)
Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35) — (only Point V of the Annex)
Directive 2005/92/EC (OJ L 345, 28.12.2005, p. 19)
Directive 2006/18/EC (OJ L 51, 22.2.2006, p. 12)
Directive 2006/58/EC (OJ L 174, 28.6.2006, p. 5)
Directive 2006/69/EC (OJ L 221, 12.8.2006, p. 9 — (only Article 1)
[X1Directive 2006/98/EC ( OJ L 363, 20.12.2006, p. 129 ) — (only point 2 of the Annex)]
Editorial Information
Directive | Deadline for transposition |
---|---|
Directive 67/227/EEC | 1 January 1970 |
Directive 77/388/EEC | 1 January 1978 |
Directive 78/583/EEc | 1 January 1979 |
Directive 80/368/EEC | 1 January 1979 |
Directive 84/386/EEC | 1 July 1985 |
Directive 89/465/EEC | 1 January 1990 |
1 January 1991 | |
1 January 1992 | |
1 January 1993 | |
1 January 1994 for Portugal | |
Directive 91/680/EEC | 1 January 1993 |
Directive 92/77/EEC | 31 December 1992 |
Directive 92/111/EEC | 1 January 1993 |
1 January 1994 | |
1 October 1993 for Germany | |
Directive 94/4/EC | 1 April 1994 |
Directive 94/5/EC | 1 January 1995 |
Directive 94/76/EC | 1 January 1995 |
Directive 95/7/EC | 1 January 1996 |
1 January 1997 for Germany and Luxembourg | |
Directive 96/42/EC | 1 January 1995 |
Directive 96/95/EC | 1 January 1997 |
Directive 98/80/EC | 1 January 2000 |
Directive 1999/49/EC | 1 January 1999 |
Directive 1999/59/EC | 1 January 2000 |
Directive 1999/85/CE | — |
Directive 2000/17/EC | — |
Directive 2000/65/EC | 31 December 2001 |
Directive 2001/4/EC | 1 January 2001 |
Directive 2001/115/EC | 1 January 2004 |
Directive 2002/38/EC | 1 July 2003 |
Directive 2002/93/EC | — |
Directive 2003/92/EC | 1 January 2005 |
Directive 2004/7/EC | 30 January 2004 |
Directive 2004/15/EC | — |
Directive 2004/66/EC | 1 May 2004 |
Directive 2005/92/EC | 1 January 2006 |
Directive 2006/18/EC | — |
Directive 2006/58/EC | 1 July 2006 |
Directive 2006/69/EC | 1 January 2008 |
[X2Directive 2006/98/EC | 1 January 2007] |
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