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Council Directive 83/2/EEC of 30 December 1982 on a derogation accorded to Denmark relating to the rules governing turnover tax and excise duty applicable in international travel

Basic information

No longer in force
CELEX number: 31983L0002
Official Journal: JOL_1983_012_R_0048_014
Form: Directive
Procedure number: --
Languages:
- da
- de
- el
- en
- fr
- it
- nl

Dates

Date of document:

December 30, 1982

Date of publication:

January 14, 1983

Date of effect:

January 19, 1983
- Entry into force - Date notif.

Date of end of validity:

December 31, 1984
- Repealed by 31984L0231

Modified by

Repealed by:

Council Directive 84/231/EEC of 30 April 1984 amending Directives 69/169/EEC and 83/2/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel

Modifies

Derogation:

Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel

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

Individual tax exemptions
Taxation
Approximation of laws