Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
Basic information
Dates Date of document:
  • December 14, 1992
Date of publication:
  • December 30, 1992
Date of effect:
  • December 30, 1992
    • Entry into force - Date notif.
  • December 31, 1992
    • Application - Art 1.24
  • January 1, 1993
    • Application - Art 1.25
Date of transposition:
  • January 1, 1993
    • Federal Republic of Germany See Art 4.3
    • See Art 4.1
  • January 1, 1994
    • See Art 4.2
Date of end of validity:
Modified by
Corrected by:
Repealed by:
Modifies
Modifies:
Repeal:
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
  • Intra-EU trade
  • Single market
  • Customs territory (EU)
  • Tax harmonisation
  • Internal market - Principles
  • VAT
  • Value added tax
  • Import (EU)
  • Turnover tax/VAT
  • Taxation
  • Approximation of laws