Council Directive 2001/4/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (See corrigendum, OJ L 26, 27.01.2001, p.40)
Basic information
Dates Date of document:
  • January 19, 2001
Date of publication:
  • January 24, 2001
Date of effect:
  • January 1, 2001
    • Application - See Art 3
  • January 27, 2001
    • Entry into force - Date pub. + 3 See Art 3
Deadline:
  • December 31, 2000
    • At the latest See Art 2.1
Date of end of validity:
Modified by
Corrected by:
Repealed by:
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (Amsterdam consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 2: Tax provisions Article 93 Article 99 - EC Treaty (Maastricht consolidated version) Article 99 - EEC Treaty
EuroVoc Vocabulary
  • VAT
  • Application of EU law
  • Turnover tax/VAT
  • Value added tax
  • EU Member State
  • Provision of services
  • Internal market - Principles
  • Approximation of laws
  • Taxation
  • VAT rate
  • Goods and services