Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC
Basic information
Dates Date of document:
  • July 18, 1989
Date of publication:
  • August 3, 1989
Date of effect:
  • July 24, 1989
    • Entry into force - Date notif.
  • January 1, 1990
    • Application - Art 1.1 And Art 1.2.A
  • January 1, 1991
    • Application - Art 1.2.B
  • January 1, 1992
    • Application - Art 1.2.C
  • January 1, 1993
    • Application - Art 1.2.D
  • January 1, 1994
    • Partial application - See Art 2
Date of transposition:
  • January 1, 1990
    • At the latest See Art 5.1 ET Art 1.1
  • January 1, 1991
    • At the latest See Art 5.1 ET Art 1.2
  • January 1, 1992
    • At the latest See Art 5.1 ET Art 1.2
  • January 1, 1993
    • At the latest See Art 5.1 ET Art 1.2
  • January 1, 1994
    • At the latest Portugal See Art 5.1 ET 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Repealed by: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
  • VAT
  • Basis of tax assessment
  • VAT rate
  • Internal market - Principles
  • Value added tax
  • Turnover tax/VAT
  • Transitional period (EU)
  • Approximation of laws
  • Taxation
  • Tax harmonisation