Council Directive 88/331/EEC of 13 June 1988 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods
Basic information
Dates Date of document:
  • June 13, 1988
Date of publication:
  • June 17, 1988
Date of effect:
  • June 21, 1988
    • Entry into force - Date notif.
Date of transposition:
  • January 1, 1989
    • At the latest See Art 2
Date of end of validity:
Modified by
Repealed by: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 2: TAX PROVISIONS, ARTICLE 99
EuroVoc Vocabulary
  • Turnover tax/VAT
  • Value added tax
  • Import (EU)
  • VAT
  • Tax exemption
  • Consumer goods
  • Internal market - Principles
  • Taxation
  • Approximation of laws