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
Basic information
Dates Date of document:
  • December 19, 1978
Date of publication:
  • December 28, 1978
Date of effect:
  • December 22, 1978
    • Entry into force - Date notif.
Date of transposition:
  • January 1, 1979
    • At the latest See Art 2
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99
EuroVoc Vocabulary
  • Harmonisation of laws
  • VAT
  • Import tax
  • Tax-free allowance
  • Taxation
  • International transport
  • Carriage of passengers
  • Individual tax exemptions