Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax
- No longer in force
- CELEX number: 31967L0228
- Official Journal: JOP_1967_071_1303_005
- Form: Directive
- Procedure number: --
- Languages:
- da
- de
- el
- en
- fr
- it
- nl
- pt
- es
Dates
Date of document: - April 11, 1967
- April 14, 1967
- April 12, 1967
- Entry into force - Date notif.
- January 1, 1970
- July 1, 1973
- See 11972BN11/6/PT1A4
- January 1, 1974
- See 11972BN11/6/PT1A4
- January 1, 1987
- Greece At the latest See 31986L0247 Art 1
- January 1, 1972
- See Art 18
- May 23, 1977
- Entry into force 31977L0388
Modified by
Modifies
Affected by case
- Judgment of the Court of 12 June 1979. Ketelhandel P. van Paassen BV v Staatssecretaris van Financiën / Inspecteur der Invoerrechten en Accijnzen ; Minister van Financiën v Denkavit Dienstbetoon BV. References for a preliminary ruling: Hoge Raad - Netherlands. A single entity for tax purposes. Joined cases 181 and 229/78.
- A16
- A04
- NAPT2L4
- Judgment of the Court (First Chamber) of 1 July 1982. BAZ Bausystem AG v Finanzamt München für Körperschaften. Reference for a preliminary ruling: Finanzgericht München - Germany. Value added tax - Interest on account of late payment. Case 222/81.
- A08P1LA
- Judgment of the Court (Second Chamber) of 5 February 1981. Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA". Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT - Provision of services. Case 154/80.
- A08LA
- Judgment of the Court (Sixth Chamber) of 8 March 1988. Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Second and Sixth Directives on value-added tax - Taxation of supplies to employees of a taxable person. Case 165/86.
- A11P1LA
- Joined Cases C-538/08 and C-33/09: Judgment of the Court (Third Chamber) of 15 April 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Gerechtshof Amsterdam — Netherlands) — X Holding B.V. v Staatssecretaris van Financiën (Case C-538/08), Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (Case C-33/09) (Sixth VAT Directive — Right to deduct input tax — National legislation excluding certain categories of goods and services from the right to deduct — Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force — Amendment after that directive had entered into force)
- {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11.4
- Judgment of the Court (Second Chamber) of 19 December 2012. Grattan plc v The Commissioners of Her Majesty's Revenue & Customs. Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. Taxation - VAT - Second Directive 67/228/EEC - Article 8(a) - Sixth Directive 77/388/EEC - Supply of goods - Basis of assessment - Commission paid by a mail order company to its agent - Purchases by third-party customers - Price reduction after the chargeable event - Direct effect. Case C-310/11.
- A08LA
- Judgment of the Court of 1 April 1982. Staatssecretaris van Financiën v Hong-Kong Trade Development Council. Reference for a preliminary ruling: Hoge Raad - Netherlands. Refund of value added tax. Case 89/81.
- A04
- Judgment of the Court of 12 June 1979. NV Nederlandse Spoorwegen v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Cash-on-delivery commission. Case 126/78.
- A06P2
- NBPT5
- Judgment of the Court of 20 May 1976. Impresa Costruzioni comm. Quirino Mazzalai v Ferrovia del Renon. Reference for a preliminary ruling: Tribunale di Trento - Italy. Case 111-75.
- A06P4
- Judgment of the Court (Fifth Chamber) of 14 May 1985. Van Dijk's Boekhuis BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT - Work on customers' materials - Book repairs. Case 139/84.
- A05P2LD
- Judgment of the Court (Third Chamber) of 15 April 2010. X Holding BV v Staatssecretaris van Financiën (C-538/08) and Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (C-33/09). References for a preliminary ruling: Hoge Raad der Nederlanden and Gerechtshof Amsterdam - Netherlands. Sixth VAT Directive - Right to deduct input tax - National legislation excluding certain categories of goods and services from the right to deduct - Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force - Amendment after that directive had entered into force. Joined cases C-538/08 and C-33/09.
- A11P4
- Judgment of the Court (Grand Chamber), 19 July 2012. Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs. Reference for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division. Second and Sixth VAT Directives — Input tax — Refund of excess — Payment of interest — Procedures. Case C‑591/10.
- 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 of 1 February 1977. Verbond van Nederlandse Ondernemingen v Inspecteur der Invoerrechten en Accijnzen. Reference for a preliminary ruling: Hoge Raad - Netherlands. Capital goods. Case 51-76.
- A17L1T3
- A11
- Judgment of the Court of 28 February 1984. Senta Einberger v Hauptzollamt Freiburg. Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany. Import turnover tax - Smuggled drugs. Case 294/82.
- A02
- Judgment of the Court (Sixth Chamber) of 5 October 1999. Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Court of Appeal (England & Wales) - United Kingdom. VAT - Article 11(1) and (4) of the Second Directive - Article 17(2) and (6) of the Sixth Directive - Right of deduction - Exclusions by national rules predating the Sixth Directive. Case C-305/97.
- A11P4
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99
- First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes
EuroVoc Vocabulary
- Provision of services
- Tax collection
- Delivery
- Tax exemption
- Tax harmonisation
- Taxation
- Approximation of laws
- Approximation of laws
- VAT
- Basis of tax assessment
- Turnover tax/VAT
- Tax relief