Eurlexa

Dates

Date of document:

November 17, 1986

Date of publication:

November 21, 1986

Date of effect:

November 21, 1986
- Takes effect - Date notif.

Date of transposition:

January 1, 1988
- See Art 5

Modified by

Modifies

Affected by case

Case C-1/08: Judgment of the Court (Third Chamber) of 19 February 2009 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Athesia Druck Srl v Ministero delle Finanze, Agenzia delle Entrate (Sixth VAT Directive — Article 9(2)(e) — Article 9(3)(b) — Thirteenth VAT Directive — Article 2 — Place where a supply of services is effected — Advertising services — Reimbursement of VAT — Tax representative)
- {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2
Judgment of the Court (First Chamber) of 7 June 2007. Řízení Letového Provozu ČR, s. p. v Bundesamt für Finanzen. Reference for a preliminary ruling: Finanzgericht Köln - Germany. Thirteenth VAT Directive - Article 2(2) - GATS - Most-favoured-nation clause - Interpretation of secondary Community law in the light of international agreements concluded by the Community. Case C-335/05.
- A02P2
Case C-244/08: Judgment of the Court (Eighth Chamber) of 16 July 2009 — Commission of the European Communities v Italian Republic (Failure of Member State to fulfil obligations — Sixth VAT Directive — Article 17 — Eighth Directive 79/1072/EEC — Article 1 — Thirteenth Directive 86/560/EEC — Article 1 — Refund or deduction of VAT — Taxable person established in another Member State or in a non-Member State, but having a fixed establishment in the Member State concerned)
- {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 1
Judgment of the Court (Ninth Chamber) of 14 February 2019. Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT) and Tribunal Económico-Administrativo Central (TEAC). Request for a preliminary ruling from the Audiencia Nacional. Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number. Case C-562/17.
Judgment of the Court (Third Chamber) of 19 February 2009. Athesia Druck Srl v Ministero dell'economia e delle finanze and Agenzia delle entrate. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth VAT Directive - Article 9(2)(e) - Article 9(3)(b) - Thirteenth VAT Directive - Article 2 - Place where a supply of services is effected - Advertising services - Reimbursement of VAT - Tax representative. Case C-1/08.
- A02

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
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment

EuroVoc Vocabulary

Provision of services
Tax harmonisation
Tax exemption
Freedom to provide services
Internal market - Principles
Value Added Tax
VAT
Value added tax
Turnover tax/VAT
Taxation
Approximation of laws

Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory