Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework
Basic information
Dates Date of document:
  • December 16, 2019
Date of publication:
  • December 30, 2019
Date of effect:
  • January 19, 2020
    • Entry into force - Date pub. +20 See Art 4
Date of transposition:
  • June 30, 2022
    • Adoption See Art 3.1
  • July 1, 2022
    • Application See Art 3.1
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS CHAPTER 2 - TAX PROVISIONS Article 113 (ex Article 93 TEC)
EuroVoc Vocabulary
  • European defence policy
  • EU Member State
  • Excise duties
  • Excise duties
  • VAT
  • Armed forces
  • Taxation
  • Import (EU)
  • Turnover tax/VAT
  • Eurogroup (NATO)
  • EU-NATO cooperation
  • Goods and services
  • Value added tax
  • Excise duty
  • Tax exemption