Council Directive 2004/56/EC of 21 April 2004 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums
Basic information
Dates Date of document:
  • April 21, 2004
Date of publication:
  • April 29, 2004
Date of effect:
  • April 29, 2004
    • Entry into force - Date pub. See Art 3
Date of transposition:
  • January 1, 2005
    • At the latest See Art 2
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (Nice 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
  • Treaty establishing the European Community (Nice consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 3: Approximation of laws Article 94 Article 100 - EC Treaty (Maastricht consolidated version) Article 100 - EEC Treaty
EuroVoc Vocabulary
  • Tax harmonisation
  • Turnover tax/VAT
  • Value added tax
  • Tax evasion
  • VAT
  • Prevention of tax evasion and avoidance
  • Direct tax
  • Mutual recognition principle
  • Approximation of laws
  • Taxation