- Latest available (Revised)
- Original (As adopted by EU)
Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
You are here:
What Version
More Resources
Revised version PDFs
- Revised 12/12/20202.46 MB
- Revised 01/01/20202.35 MB
- Revised 16/01/20191.77 MB
- Revised 01/01/20191.77 MB
- Revised 04/12/20181.73 MB
- Revised 17/07/20181.72 MB
- Revised 01/06/20161.74 MB
- Revised 01/01/20152.11 MB
- Revised 01/01/20142.09 MB
- Revised 15/08/20132.09 MB
- Revised 01/07/20132.08 MB
- Revised 01/01/20132.07 MB
- Revised 01/01/20112.02 MB
- Revised 11/08/20102.02 MB
- Revised 09/04/20100.53 MB
- Revised 15/01/20100.53 MB
- Revised 01/01/20100.52 MB
- Revised 24/07/20090.52 MB
- Revised 01/06/20090.51 MB
- Revised 21/01/20090.52 MB
- Revised 01/01/20090.51 MB
- Revised 29/12/20070.51 MB
- Revised 01/01/20070.50 MB
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.
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:
This is the original version (as it was originally adopted).
Article 62
For the purposes of this Directive:
(1)
‘chargeable event’ shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;
(2)
VAT shall become ‘chargeable’ when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.
Options/Help
Print Options
PrintThe Whole Directive
PrintThe Whole Title
PrintThe Whole Chapter
PrintThis Article only
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 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 The Whole Directive without Annexes as a PDF
The Whole Directive without Annexes 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?
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.
Opening Options
Different options to open legislation in order to view more content on screen at once
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
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
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.