Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC on the common system of value added tax
Basic information
Dates Date of document:
  • December 20, 1996
Date of publication:
  • December 28, 1996
Date of effect:
  • January 1, 1997
    • Application - See Art 3
  • January 17, 1997
    • Entry into force - Date pub. + 20 See Art 192E191 2
Date of transposition:
  • January 1, 1997
    • At the latest See Art 2.1
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Repealed by: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
  • Provision of services
  • Approximation of laws
  • Taxation
  • Internal market - Principles
  • VAT
  • VAT rate
  • Turnover tax/VAT
  • Tax harmonisation
  • Delivery