Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
Basic information
Dates Date of document:
  • April 10, 1995
Date of publication:
  • May 5, 1995
Date of effect:
  • May 25, 1995
    • Entry into force - Date pub. + 20 See Art 3
Date of transposition:
  • January 1, 1996
    • See Art 2.1
    • At the latest See Art 2.2
  • January 1, 1997
    • At the latest Federal Republic of Germany Luxembourg See Art 2.2
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Repealed by: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 exemption
  • Value added tax
  • Tax harmonisation
  • Turnover tax/VAT
  • Delivery
  • Approximation of laws
  • Taxation
  • Export
  • Goods and services
  • Internal market - Principles
  • VAT