Third Council Directive 78/1032/EEC of 19 December 1978 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:
  • December 19, 1978
Date of publication:
  • December 28, 1978
Date of effect:
  • December 22, 1978
    • Entry into force - Date notif.
Date of transposition:
  • January 1, 1979
    • At the latest See Art 6
Date of end of validity:
Modified by
Corrected by:
Modified by:
Modifies
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
EuroVoc Vocabulary
  • Harmonisation of laws
  • Approximation of laws
  • VAT
  • Import tax
  • Taxation
  • International transport
  • Carriage of passengers
  • Individual tax exemptions
  • Excise duty
  • Personal effects