Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax
Basic information
Dates Date of document:
  • December 22, 1994
Date of publication:
  • December 31, 1994
Date of effect:
  • January 1, 1995
    • Entry into force - See Art 3 And 194N
Date of transposition:
  • January 1, 1995
    • See Art 2
Date of end of validity:
Modified by
Repealed by:
Modifies
Modifies:
Affected by case
Legal basis
  • TREATY between the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Portuguese Republic, the United Kingdom of Great Britain and Northern Ireland (Member States of the European Union) and the Kingdom of Norway, the Republic of Austria, the Republic of Finland, the Kingdom of Sweden, concerning the accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union - Article 3
  • ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded - PART FIVE : PROVISIONS RELATING TO THE IMPLEMENTATION OF THIS ACT - TITLE II : APPLICABILITY OF THE ACTS OF THE INSTITUTIONS - Article 169
  • TREATY between the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Portuguese Republic, the United Kingdom of Great Britain and Northern Ireland (Member States of the European Union) and the Kingdom of Norway, the Republic of Austria, the Republic of Finland, the Kingdom of Sweden, concerning the accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union - Article 2
EuroVoc Vocabulary
  • Enlargement of the Union
  • Taxation
  • Approximation of laws
  • Approximation of laws
  • VAT
  • Internal market - Principles
  • Import tax
  • Value added tax
  • Turnover tax/VAT
  • Transitional period (EU)
  • Export tax