Seventeenth Council Directive 85/362/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes - Exemption from value added tax on the temporary importation of goods other than means of transport
Basic information
Dates Date of document:
  • July 16, 1985
Date of publication:
  • July 24, 1985
Date of effect:
  • July 19, 1985
    • Entry into force - Date notif.
Date of transposition:
  • January 1, 1986
    • See Art 31
  • January 1, 1987
    • Federal Republic of Germany See Art 31
  • January 1, 1989
    • Greece See Art 31
Date of end of validity:
Modified by
Corrected by:
Modified by:
Repealed by:
Modifies
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
  • Approximation of laws
  • Taxation
  • Temporary admission
  • Turnover tax/VAT
  • VAT