Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel
- No longer in force
- CELEX number: 31994L0004
- Official Journal: JOL_1994_060_R_0014_006
- Form: Directive
- Procedure number: 1984/1039(CNS), 1984/1039/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - February 14, 1994
- March 3, 1994
- March 3, 1994
- Entry into force - Date pub. See Art 4
- April 1, 1994
- See Art 3
- January 1, 1998
- Federal Republic of Germany See Art 3.2
- November 30, 2008
- Implicitly repealed by 32007L0074
Modified by
Modified by:
- Council Directive 94/75/EC of 22 December 1994 amending Directive 94/4/EC and introducing temporary derogation measures applicable to Austria and to Germany - detail
- Council Directive 98/94/EC of 14 December 1998 amending Directive 94/4/EC and extending the temporary derogation applicable to Germany and Austria - detail
Modifies
Modifies:
- Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel
- Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Affected by case
Legal basis
- TREATY ESTABLISHING THE EUROPEAN COMMUNITY TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS CHAPITRE 2 : TAX PROVISIONS ARTICLE 99
EuroVoc Vocabulary
- Turnover tax/VAT
- Exemption from customs duties
- Germany
- Value added tax
- Travel
- Taxation
- Approximation of laws
- Spain
- Individual tax exemptions
- VAT
- Internal market - Principles