Council Directive 88/664/EEC of 21 December 1988 amending for the ninth time Directive 69/169/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 level
Basic information
Dates Date of document:
  • December 21, 1988
Date of publication:
  • December 31, 1988
Date of effect:
  • December 23, 1988
    • Entry into force - Date notif.
Date of transposition:
  • June 30, 1989
    • See Art 2
Date of end of validity:
Modified by
Corrected 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
  • Tax harmonisation
  • Internal market - Principles
  • Excise duty
  • Approximation of laws
  • Taxation
  • Transport
  • Carriage of passengers
  • Individual tax exemptions
  • International transport
  • Exemption from customs duties
  • VAT
  • Import tax
  • Import (EU)