Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
Basic information
Dates Date of document:
  • February 14, 1994
Date of publication:
  • March 3, 1994
Date of effect:
  • March 23, 1994
    • Entry into force - Date pub. + 20 See 192E191 2
Date of transposition:
  • January 1, 1995
    • At the latest See Art 4
Date of end of validity:
Modified by
Corrected by:
Repealed by:
Modifies
Modifies:
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
  • Tax harmonisation
  • Turnover tax/VAT
  • Value added tax
  • Intra-EU trade
  • Used goods
  • Approximation of laws
  • Taxation
  • Work of art
  • VAT
  • Internal market - Principles