Council Directive 77/800/EEC of 19 December 1977 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel
Basic information
Dates Date of document:
  • December 19, 1977
Date of publication:
  • December 27, 1977
Date of effect:
  • December 23, 1977
    • Entry into force - Date notif.
Date of transposition:
  • January 1, 1978
    • See Art Art 2
Date of end of validity:
  • December 31, 1982
    • See Art. 1
Modified by
Modified by:
Modifies
Derogation:
Affected by case
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
  • Taxation
  • Tax system
  • Approximation of laws
  • Individual tax exemptions
  • Denmark
  • VAT
  • Excise duty
  • International transport
  • Carriage of passengers
  • Other sectors for approximation of laws