Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
Basic information
Dates Date of document:
  • December 12, 2005
Date of publication:
  • --
Date of effect:
  • December 28, 2005
    • Entry into force - Date pub. See Art 3
Date of transposition:
  • January 1, 2006
    • At the latest See Art 2
Date of end of validity:
Modified by
Repealed by: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
EuroVoc Vocabulary
  • Turnover tax/VAT
  • Value added tax
  • Approximation of laws
  • Taxation
  • VAT rate
  • Tax harmonisation