Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries
- In force
- CELEX number: 32007L0074
- Official Journal: JOL_2007_346_R_0006_01
- Form: Directive
- Procedure number: 2006/0021(CNS), 2006/0021/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - December 20, 2007
- December 29, 2007
- December 29, 2007
- Entry into force - Date pub. See Art 20
- January 1, 2008
- Partial application - See Art 20
- December 1, 2008
- Partial application - See Art 20
- December 1, 2008
Modified by
Modifies
Implicit repeal:
- Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel
- Council Directive 85/348/EEC of 8 July 1985 amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel
- Council Directive 88/664/EEC of 21 December 1988 amending for the ninth time Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international level
- Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel
- Council Directive 83/651/EEC of 22 December 1983 prolonging the derogation accorded to Ireland relating to the rules governing turnover tax and excise duty applicable in international travel
- Fourth Council Directive 78/1033/EEC of 19 December 1978 amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel
- Council Directive 91/673/EEC of 19 December 1991 amending Directive 69/179/EEC to extend and modify the exceptions granted to Denmark and to Ireland relating to travellers' allowances
- Council Directive 2005/93/EC of 21 December 2005 amending Directive 69/169/EEC as regards the temporary quantitative restriction on beer imports into Finland
- Council Directive 82/443/EEC of 29 June 1982 amending Directives 69/169/EEC and 77/800/EEC as regards the rules governing turnover tax and excise duty applicable in international travel
- Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports
- Second Council Directive 72/230/EEC of 12 June 1972 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel
Affected by case
Legal basis
- Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 2 - Tax provisions Article 93
EuroVoc Vocabulary
- Exemption from customs duties
- Traveller
- Excise
- Value Added Tax
- VAT
- Import tax
- Individual tax exemptions
- Excise duty
- Approximation of laws
- Taxation
- Quantitative restriction
- Third country