First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes Basic information CELEX number: 31967L0227Official Journal: JOP_1967_071_1301_004 Form: DirectiveProcedure number: --Languages: cs da de el en et fi fr hu it lv lt mt nl pl pt sk sl es sv Dates Date of document: Date of publication: Date of effect: April 12, 1967 Entry into force - Date notif. Date of transposition: January 1, 1970 July 1, 1973 United Kingdom See 172BN11/6/PT1A4 January 1, 1974 January 1, 1986 Greece At the latest See 383L0648 Art 1 January 1, 1987 Greece At the latest See 386L0247 Art 1 Date of end of validity: Modified by Modified by: All documents based on this document: Derogated in: Repealed by: Modifies Affected by case Judgment of the Court of 6 October 1970. Franz Grad v Finanzamt Traunstein. Reference for a preliminary ruling: Finanzgericht München - Germany. Case 9-70. Judgment of the Court of 13 July 1989. Wisselink en Co. BV and others v Staatssecretaris van Financiën. References for a preliminary ruling: Hoge Raad - Netherlands. First, Second and Sixth Directive on turnover tax - Special consumption tax on passenger cars. Joined cases 93/88 and 94/88. Judgment of the Court (Fifth Chamber) of 6 April 1995. BLP Group plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Value added tax - Interpretation of Article 2 of Directive 67/227/EEC and Article 17 (2) of Directive 77/388/EEC - Deduction of input tax on goods or services relating to exempt transactions. Case C-4/94. Case C-188/09: Judgment of the Court (Fourth Chamber) of 29 July 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Republic of Poland) — Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski spółka jawna w Białymstoku, formerly Profaktor Kulesza, Frankowski, Trzaska spółka jawna w Białymstoku (Reference for a preliminary ruling — VAT — Right to deduct — Reduction of the extent of the right to deduct in the event of breach of the obligation to use a cash register) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.2 Judgment of the Court (Second Chamber) of 15 January 2009. K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. VAT - Irregularities in the tax declaration submitted by a taxable person - Additional tax. Case C-502/07. Judgment of the Court (Fourth Chamber) of 19 November 1998. Société financière d'investissements SPRL (SFI) v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Liège - Belgium. VAT - Limitation period - Starting-point - Method of determination. Case C-85/97. Judgment of the Court (Fifth Chamber) of 3 December 1998. Belgocodex SA v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Nivelles - Belgium. First and Sixth VAT Directives - Letting and leasing of immovable property - Right to opt for taxation. Case C-381/97. Judgment of the Court (Fourth Chamber) of 29 July 2010. Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Reference for a preliminary ruling - VAT - Right to deduct - Reduction of the extent of the right to deduct in the event of breach of the obligation to use a cash register. Case C-188/09. Judgment of the Court of 21 October 1970. Transports Lesage & Cie SA v Hauptzollamt Freiburg. Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany. Case 20-70. Judgment of the Court of 21 October 1970. Erich Haselhorst v Finanzamt Düsseldorf-Altstadt. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Case 23-70. Case C-502/07: Judgment of the Court (Second Chamber) of 15 January 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Republic of Poland) — K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy (VAT — Irregularities in the tax declaration submitted by a taxable person — Additional tax) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 L1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 L2 Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99 TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100 EuroVoc Vocabulary Fiscal policy VAT Value added tax Tax on consumption Tax harmonisation Approximation of laws Taxation Turnover tax/VAT