Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax
Basic information
Dates Date of document:
  • June 25, 1996
Date of publication:
  • July 9, 1996
Date of effect:
  • January 1, 1995
    • Application - See Art 3
  • July 29, 1996
    • Entry into force - Date pub. + 20 See Art 192E191 2
Date of end of validity:
Modified 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Repealed by: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
  • Horticulture
  • VAT
  • National implementing measure
  • Turnover tax/VAT
  • Agricultural product
  • Fraud against the EU
  • Taxation
  • Floriculture