Search Legislation

Council Directive 2006/112/ECShow full title

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Status:

EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

ANNEX XIU.K.

PART AU.K.Repealed Directives with their successive amendments

(1)Directive 67/227/EEC (OJ 71, 14.4.1967, p. 1301)U.K.

Directive 77/388/EEC

(2)Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1)U.K.

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)]

PART BU.K.Time limits for transposition into national law(referred to in Article 411)

DirectiveDeadline for transposition
Directive 67/227/EEC1 January 1970
Directive 77/388/EEC1 January 1978
Directive 78/583/EEc1 January 1979
Directive 80/368/EEC1 January 1979
Directive 84/386/EEC1 July 1985
Directive 89/465/EEC1 January 1990
1 January 1991
1 January 1992
1 January 1993
1 January 1994 for Portugal
Directive 91/680/EEC1 January 1993
Directive 92/77/EEC31 December 1992
Directive 92/111/EEC1 January 1993
1 January 1994
1 October 1993 for Germany
Directive 94/4/EC1 April 1994
Directive 94/5/EC1 January 1995
Directive 94/76/EC1 January 1995
Directive 95/7/EC1 January 1996
1 January 1997 for Germany and Luxembourg
Directive 96/42/EC1 January 1995
Directive 96/95/EC1 January 1997
Directive 98/80/EC1 January 2000
Directive 1999/49/EC1 January 1999
Directive 1999/59/EC1 January 2000
Directive 1999/85/CE
Directive 2000/17/EC
Directive 2000/65/EC31 December 2001
Directive 2001/4/EC1 January 2001
Directive 2001/115/EC1 January 2004
Directive 2002/38/EC1 July 2003
Directive 2002/93/EC
Directive 2003/92/EC1 January 2005
Directive 2004/7/EC30 January 2004
Directive 2004/15/EC
Directive 2004/66/EC1 May 2004
Directive 2005/92/EC1 January 2006
Directive 2006/18/EC
Directive 2006/58/EC1 July 2006
Directive 2006/69/EC1 January 2008
[X2Directive 2006/98/EC 1 January 2007]

Back to top

Options/Help

Print Options

You have chosen to open The Whole Directive

The Whole Directive you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Directive as a PDF

The Whole Directive you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Directive

The Whole Directive you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Directive without Annexes

The Whole Directive without Annexes you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: 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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources