Twentieth Council Directive 85/361/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: derogations in connection with the special aids granted to certain farmers to compensate for the dismantlement of monetary compensatory amounts applying to certain agricultural products
Basic information
Dates Date of document:
  • July 16, 1985
Date of publication:
  • July 24, 1985
Date of effect:
  • July 1, 1984
    • Application - See Art 7
Date of transposition:
  • January 1, 1987
    • Greece See 386L0247
Date of end of validity:
  • December 31, 1994
    • At the latest See Art. 7
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 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
  • Value added tax
  • Turnover tax/VAT
  • Approximation of laws
  • Taxation
  • Monetary compensatory amount
  • Support mechanism
  • Internal market - Principles