Council Directive 79/1070/EEC of 6 December 1979 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation
Basic information
Dates Date of document:
  • December 6, 1979
Date of publication:
  • December 27, 1979
Date of effect:
  • December 7, 1979
    • Entry into force - Date notif.
Date of transposition:
  • January 1, 1981
    • At the latest See Art 2
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
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
EuroVoc Vocabulary
  • VAT
  • Direct tax
  • Mutual recognition principle
  • Turnover tax/VAT
  • Value added tax
  • Prevention of tax evasion and avoidance
  • Tax system
  • Approximation of laws
  • Taxation
  • Tax harmonisation
  • Tax evasion