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Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)
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(referred to in Article 13)
a Member States shall bring into force such laws, regulations and administrative provisions as are necessary for their arrangements thus adapted to Article 1, points 1 to 20 and points 22, 23 and 24 and Article 2 of Directive 91/680/EEC to enter into force on 1 January 1993. | |
b With regard to Article 9(3) the Kingdom of Denmark is authorised to introduce the laws, regulations and administrative provisions required for complying with this provision by 1 January 1993 at the latest. | |
Directive | Time limit for transposition |
---|---|
83/183/EEC | 1 January 1984 |
89/604/EEC | 1 July 1990 |
91/680/EEC | 1 January 1993a |
92/12/EEC | 1 January 1993b |
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