Second Council Directive 72/230/EEC of 12 June 1972 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel
Basic information
Dates Date of document:
  • June 12, 1972
Date of publication:
  • June 17, 1972
Date of effect:
  • June 14, 1972
    • Entry into force - Date notif.
Date of transposition:
  • July 1, 1972
    • At the latest See Art 6.1
  • January 1, 1973
    • At the latest See Art 6.1
Date of end of validity:
Modified by
Corrected by:
Derogated in:
Modifies
Modifies:
Affected by case
Legal basis
EuroVoc Vocabulary
  • VAT
  • Approximation of laws
  • Tobacco
  • Taxation
  • Carriage of passengers
  • Tax-free allowance
  • Frontier worker
  • Cosmetic product
  • Tropical plant
  • Tax harmonisation
  • Alcoholic beverage
  • Excise duty
  • Individual tax exemptions