Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations
Basic information
Dates Date of document:
  • July 24, 2006
Date of publication:
  • --
Date of effect:
  • August 13, 2006
    • Entry into force - Date pub. + 1 See Art 4
Date of transposition:
  • January 1, 2008
    • At the latest
Date of end of validity:
Modified by
Repealed by:
Modifies
Modifies:
Repeal:
  • 88/498/EEC: Council Decision of 19 July 1988 authorizing the Kingdom of the Netherlands to apply a measure derogating from Article 21 (1) (a) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes
  • 2002/880/EC: Council Decision of 5 November 2002 authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  • 84/469/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation, requested by the United Kingdom, with a view to avoiding certain types of fraud or tax evasion)
  • 2004/736/EC:Council Decision of 21 October 2004 authorising the United Kingdom to introduce a special measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  • 2004/290/EC: Council Decision of 30 March 2004 authorising Germany to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  • 2002/758/EC,Euratom: Council Decision of 17 September 2002 appointing the members of the Economic and Social Committee for the period from 21 September 2002 to 20 September 2006
  • 2004/758/EC: Council Decision of 2 November 2004 authorising Austria to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  • 98/23/EC: Council Decision of 19 December 1997 authorising the United Kingdom to extend application of a measure derogating from Article 28e(1) of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  • 2002/439/EC: Council Decision of 4 June 2002 authorising Germany to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
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
  • VAT
  • Turnover tax/VAT
  • Value added tax
  • Provision of services
  • Internal market - Principles
  • Approximation of laws
  • Taxation
  • Delivery
  • Tax harmonisation
  • Tax avoidance
  • Goods and services
  • Tax evasion