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
Basic information
Dates Date of document:
  • February 14, 1994
Date of publication:
  • March 3, 1994
Date of effect:
  • March 3, 1994
    • Entry into force - Date pub. See Art 4
Date of transposition:
  • April 1, 1994
    • See Art 3
  • January 1, 1998
    • Federal Republic of Germany See Art 3.2
Date of end of validity:
Modified by
Modified by:
Repealed by:
Modifies
Modifies:
Implicit repeal:
Affected by case
Legal basis
  • TREATY ESTABLISHING THE EUROPEAN COMMUNITY TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS CHAPITRE 2 : TAX PROVISIONS ARTICLE 99
EuroVoc Vocabulary
  • Turnover tax/VAT
  • Exemption from customs duties
  • Germany
  • Value added tax
  • Travel
  • Taxation
  • Approximation of laws
  • Spain
  • Individual tax exemptions
  • VAT
  • Internal market - Principles