Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises
March 22, 2020 article 139 paragraph 1 unnumbered paragraph 1 Replacement
March 22, 2020 article 292 Repeal
March 22, 2020 article 139 paragraph 2 Replacement
March 22, 2020 title (subdivision) XII chapter 1 section 2a Addition
March 22, 2020 article 291 Repeal
March 22, 2020 article 284b Addition
March 22, 2020 article 314 point (c) Replacement
March 22, 2020 article 288 Replacement
March 22, 2020 article 287 Repeal
March 22, 2020 article 167a paragraph 3 Repeal
March 22, 2020 article 286 Repeal
March 22, 2020 article 282 Replacement
March 22, 2020 article 334 point (c) Replacement
March 22, 2020 article 283 paragraph 1 point (c) Repeal
March 22, 2020 article 284 Replacement
March 22, 2020 article 220a paragraph 1 point (c) Addition
March 22, 2020 title (subdivision) XII chapter 1 section 2 TEXT Replacement
March 22, 2020 title (subdivision) XII chapter 1 section 3 Repeal
March 22, 2020 article 284c Addition
March 22, 2020 article 288a Addition
March 22, 2020 article 285 Repeal
March 22, 2020 title (subdivision) XII chapter 1 section -1 Addition
March 22, 2020 article 270 point (a) Replacement
March 22, 2020 article 290 sentence 2 Replacement
March 22, 2020 article 167a paragraph 2 Replacement
March 22, 2020 article 284d Addition
March 22, 2020 article 272 paragraph 1 point (d) Repeal
March 22, 2020 article 284a Addition
March 22, 2020 article 284e Addition
March 22, 2020 article 2 paragraph 1 point (b) PT (i) Replacement
March 22, 2020 article 169 point (a) Replacement