Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
Basic information
Dates Date of document:
  • October 19, 1992
Date of publication:
  • October 31, 1992
Date of effect:
  • November 9, 1992
    • Entry into force - Date notif.
Date of transposition:
  • December 31, 1992
    • 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Repealed by: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
  • Internal market - Principles
  • VAT
  • Taxation
  • Approximation of laws
  • Intra-EU trade
  • Tax harmonisation
  • Value added tax
  • Turnover tax/VAT
  • Single market