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
- No longer in force
- CELEX number: 31982L0443
- Official Journal: JOL_1982_206_R_0035_023
- Form: Directive
- Procedure number: 1979/1025(CNS), 1979/1025/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - June 29, 1982
- July 14, 1982
- July 5, 1982
- Entry into force - Date notif.
- January 1, 1983
- See Art 3.1
- January 1, 1984
- Denmark See Art 3.1.
- November 30, 2008
- Implicitly repealed by 32007L0074
Modified by
Modifies
Modifies:
- Directive 69/169/CEE du Conseil, du 28 mai 1969, concernant l'harmonisation des dispositions législatives, réglementaires et administratives relatives aux franchises des taxes sur le chiffre d'affaires et des accises perçues à l'importation dans le trafic international de voyageurs
- Directive 77/800/CEE du Conseil, du 19 décembre 1977, concernant une dérogation accordée au Royaume de Danemark en ce qui concerne le régime des taxes sur le chiffre d'affaires et des accises applicables dans le cadre du trafic international de voyageurs
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
- International transport
- Carriage of passengers
- Approximation of laws
- VAT
- Individual tax exemptions
- Excise duty
- Other sectors for approximation of laws
- Approximation of laws
- Tax system
- Taxation