Commission Regulation (EC, Euratom) No 116/2005 of 26 January 2005 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities, for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices
Basic information
Dates Date of document:
  • January 26, 2005
Date of publication:
  • --
Date of effect:
  • February 16, 2005
    • Entry into force - Date pub. + 20 See Art 2
Date of end of validity:
Modified by
Repealed by:
Modifies
Affected by case
Legal basis
EuroVoc Vocabulary
  • Tax harmonisation
  • Tax exemption
  • Information and verification
  • Accounting entry
  • Own resources
  • Domestic product
  • Redemption
  • European accounting system
  • Statistics
  • VAT
  • Own resources