The fact that there is a reference to national execution measures does not necessarily mean that these measures are either comprehensive or in conformity.
NATIONAL PROVISIONS COMMUNICATED BY THE MEMBER STATES CONCERNING:
Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries
Belgium:
Transposition deadline: 01/01/1979
Arrêté royal du 08/02/1979 modifiant les arrêtés royaux Numéros 7 et 18 du 27/12/1977 pris en exécution du Code de la taxe sur la valeur ajoutée - Koninklijk besluit van 08/02/1979 tot wijziging van de koninklijk besluiten n 7 en 18, van 27/12/1977, genomen ter uitvoering van het Wetboek van de belasting over de toegevoegde waarde. Moniteur belge du 16/02/1979 Page 1876
Legal act: Mesures administratives; Official Journal: Moniteur Belge, Publication date: 16/02/1979, Page: 1876, Entry into force: 08/02/1979
Bulgaria:
Transposition deadline: 01/01/2007
Закон за данък върху добавената стойност
Legal act: Закон; Official Journal: Държавен вестник , number: 63, Publication date: 04/08/2006, Entry into force: 01/01/2007; Reference: (MNE(2006)56202)
Закон за акцизите и данъчните складове
Legal act: Закон; Official Journal: Държавен вестник , number: 105, Publication date: 22/12/2006, Entry into force: 01/01/2007; Reference: (MNE(2006)59103)
Закон за митниците
Legal act: Закон; Official Journal: Държавен вестник , number: 105, Publication date: 22/12/2006, Entry into force: 01/01/2007; Reference: (MNE(2006)59137)
Правилник за прилагане на Закона за митниците
Legal act: Постановление на Министерския съвет за приемане на Правилник за прилагане ; Official Journal: Държавен вестник , Publication date: 22/08/2006, Entry into force: 25/08/2006; Reference: (MNE(2006)59229)
Czech Republic:
Transposition deadline: 01/05/2004
Zákon č. 353/2003 Sb., o spotřebních daních
Legal act: Zákon, number: 353/2003 ; Official Journal: Sbirka Zakonu CR, Publication date: 24/10/2003; Reference: (MNE(2003)56398)
Zákon č. 235/2004 Sb., o dani z přidané hodnoty
Legal act: Zákon, number: 235/2004; Official Journal: Sbirka Zakonu CR, Publication date: 23/04/2004, Entry into force: 01/05/2004; Reference: (MNE(2004)58467)
Denmark:
Transposition deadline: 01/01/1979
Skatte- og afgifteministeriets Bekendtgørelse nr. 6 af 09/01/1979
Legal act: Bekendtgørelse, number: 6; Official Journal: Administrative measures, Entry into force: 09/01/1979
Germany:
Transposition deadline: 01/01/1979
Verordnung über die Eingangsabgabenfreiheit von Waren in Kleinsendungen nichtkommerzieller Art vom 11/01/1979, Bundesgesetzblatt Teil I vom 20/01/1979 Seite 73
Legal act: Verordnung; Official Journal: Bundesgesetzblatt Teil 1 ( BGB 1 ), number: Teil I, Publication date: 20/01/1979, Page: 73, Entry into force: 11/01/1979
Estonia:
Transposition deadline: 01/05/2004
Käibemaksuseadus
Legal act: seadus, number: RT I 2004, 75, 523; Official Journal: Elektrooniline Riigi Teataja, number: RT I 2004, 75, 523, Entry into force: 01/05/2004; Reference: (MNE(2003)55201)
ALKOHOLI-, TUBAKA- JA KÜTUSEAKTSIISI SEADUS
Legal act: seadus, number: RT I 2003, 90, 602; Official Journal: Elektrooniline Riigi Teataja, number: RT I 2003, 90, 602, Entry into force: 01/05/2004; Reference: (MNE(2003)55023)
KÄIBEMAKSUSEADUS
Legal act: seadus, number: RT I 2004, 89, 603; Official Journal: Elektrooniline Riigi Teataja, number: RT I 2004, 89, 603, Entry into force: 01/01/2005; Reference: (MNE(2005)54902)
Ireland:
Transposition deadline: 01/01/1979
The General Order, 1979. Statutory Instruments number 55 of 1979
Official Journal: Iris Oifigiúl, number: 55
Greece:
NO REFERENCE AVAILABLE
Spain:
Transposition deadline: 01/01/1979
Real Decreto número 2105/86 de 25/09/1986, que regula las franquicias fiscales aplicables a determinadas importaciones definitivas de bienes y a las exportaciones de bienes conducidos por viajeros. Boletín Oficial del Estado número 245 de 13/10/1986 Página 34697
Legal act: Real Decreto, number: 2105/86; Official Journal: Boletín Oficial del Estado ( B.O.E ), number: 245, Publication date: 13/10/1986, Page: 34697, Entry into force: 25/09/1986
France:
Transposition deadline: 01/01/1979
Communiqué du Ministère du Budget du 28/12/1978
Legal act: Mesures administratives
Italy:
Transposition deadline: 01/01/1979
Decreto ministeriale del 10/03/1979, esenzione dai diritti doganali per merci oggetto di piccole spedizioni. Gazzetta Ufficiale - Serie generale - del 23/03/1979 n. 82 pag. 2685
Legal act: Decreto; Official Journal: Gazzetta Ufficiale della Repubblica Italiana, number: 82, Publication date: 23/03/1979, Page: 2685, Entry into force: 10/03/1979
Cyprus:
Transposition deadline: 01/05/2004
Οι Περί Φόρων Κατανάλωσης (Φορολογικές Απαλλαγές που Χορηγούνται κατά την Εισαγωγή Εμπορευμάτων υπό Μορφή Μικροδεμάτων μη Εμπορικού Χαρακτήρα Προελεύσεως Τρίτων Χωρών) Κανονισμοί του 2004
Legal act: Κανονισμοί; Official Journal: Cyprus Gazette, Publication date: 30/04/2004; Reference: (MNE(2004)59830)
Latvia:
Transposition deadline: 01/05/2004
Likums "Par akcīzes nodokli alum"
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 416/419, Publication date: 15/12/1999; Reference: (MNE(2003)50105)
Likums "Par akcīzes nodokli naftas profuktiem"
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 309/310, Publication date: 28/11/1997; Reference: (MNE(2003)50107)
Par akcīzes nodokli
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 161, Publication date: 14/11/2003, Entry into force: 01/05/2004; Reference: (MNE(2004)58708)
Grozījumi likumā Par Akcīzes nodokli
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 206, Publication date: 24/12/2004, Entry into force: 01/01/2005; Reference: (MNE(2005)54368)
Likums "Par pievienotās vērtības nodokli"
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 49, Publication date: 31/03/1995; Reference: (MNE(2003)50790)
Likums "Par akcīzes nodokli tabakas izstrādājumiem"
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 337/338, Publication date: 11/11/1998; Reference: (MNE(2003)50098)
Likums "Par akcīzes nodokli"
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 406/407, Publication date: 08/12/1999; Reference: (MNE(2003)50101)
Likums "Par akcīzes nodokli alkoholiskajiem dzērieniem"
Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 337/338, Publication date: 11/11/1998; Reference: (MNE(2003)50102)
Lithuania:
Transposition deadline: 01/05/2004
Pridėtinės vertės mokesčio įstatymo pakeitimo ir papildymo įstatymas Nr. IX-1960
Legal act: Įstatymas, number: IX-1960/2004; Official Journal: Valstybės žinios, number: 17, Publication date: 31/01/2004, Entry into force: 31/01/2004; Reference: (MNE(2003)51313)
Pridėtinės vertės mokesčio įstatymas Nr. IX-751
Legal act: Įstatymas; Official Journal: Valstybės žinios, number: 35, Publication date: 05/04/2002; Reference: (MNE(2003)51209)
Luxembourg:
Transposition deadline: 01/01/1979
Règlement grand-ducal du 13/04/1979 concernant les franchises de la taxe sur la valeur ajoutée applicables à l'importation de biens faisant l'objet de petits envois sans caractère commercial. Mémorial Grand-Ducal A Numéro 35 du 28/04/1979 Page 698
Official Journal: Mémorial Luxembourgeois A, number: 35, Publication date: 28/04/1979, Page: 698, Entry into force: 13/04/1979
Règlement ministériel du 30/07/1979 portant publication de l'arrêté royal belge du 28/05/1979 concernant la franchise des droits d'accise accordée à l'importation de petits envois sans caractère commercial. Mémorial Grand-Ducal A Numéro 67 du 16/08/1979 Page 1370
Official Journal: Mémorial Luxembourgeois A, number: 67, Publication date: 16/08/1979, Page: 1370, Entry into force: 30/07/1979
Hungary:
Transposition deadline: 01/05/2004
2004. évi IX. törvényaz általános forgalmi adóról szóló 1992. évi LXXIV. törvény módosításáról
Legal act: Törvény; Official Journal: Magyar Közlöny, number: 2004/30, Publication date: 16/03/2004, Page: 01500-01500; Reference: (MNE(2003)55414)
1992. évi LXXIV. törvény az általános forgalmi adóról
Legal act: Törvény, number: LXXIV/1992; Official Journal: Magyar Közlöny, number: 1992/128, Publication date: 30/11/1992, Page: 04489-04511; Reference: (MNE(2003)55358)
2003. évi CXXVI. törvény a közösségi vámjog végrehajtásáról
Legal act: Törvény; Official Journal: Magyar Közlöny, number: 157, Publication date: 22/12/2003, Page: 13055-13072; Reference: (MNE(2003)55462)
2003. évi CXXVII. törvény a jövedéki adóról és a jövedéki termékek forgalmazásának különös szabályairól
Legal act: Törvény, number: 2003/CXXXVII; Official Journal: Magyar Közlöny, number: 2003/157, Publication date: 22/12/2003, Page: 13073-13136; Reference: (MNE(2003)55445)
Malta:
NO REFERENCE AVAILABLE
Netherlands:
Transposition deadline: 01/01/1979
Ministeriële verordening van 28/12/1978, Staatscourant nummer 252 van 28/12/1972
Legal act: Verordening; Official Journal: Staatsblad (Bulletin des Lois et des Décrets royaux), number: 252, Publication date: 28/12/1972, Entry into force: 28/12/1978
Austria:
Transposition deadline: 01/01/1979
Bundesgesetz , mit dem das Einkommensteuergesetz 1988, das Umgrundungssteuergesetz 1994, das Bewertungsgestez 1955, das Straßenbenützungsabgabegesetz und das Kapitalverkehrsteuergesetz geandert werden, mit dem eine Sonderregelung zum Abkommen zwischen der Republik Osterreich und dem Königreich Spanien zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern von Einkommen und vom Vermögen getroffen wird, weiters das Handelskammergesetz, das Körperschaftssteuergesetz 1988, das Normverbrauchsabgabegesetz, das Bundesgesetz, mit dem eine Sonderabgabe von Erdöl erhoben wird, das Kraftfahrzeugsteuergesetz 1992, das Versicherungssteuergesetz 1953 geändert werden, mit dem Begleitmaßnahmen zum Umsatzsteuergesetz 1994 vorgesehen werden, und mit dem das Finanzausgleichsgesetz 1993 geändert wird. Bundesgesetzblatt für die Republik Österreich, Nr. 21/1995 ausgegeben am 05/01/1995
Legal act: Bundesgesetz; Official Journal: Bundesgesetzblatt für die Republik Österreich ( BGBl. ), number: 21/1995, Publication date: 05/01/1995
Bundesgesetz uber die Besteuerung der Umsatze (Umsatzsteuergesetz 1994 - UStG 1994). Bundesgesetzblatt für die Republik Osterreich, Nr. 663/1994 ausgegeben am 23/08/1994
Legal act: Bundesgesetz; Official Journal: Bundesgesetzblatt für die Republik Österreich ( BGBl. ), number: 663/1994, Publication date: 23/08/1994
Verordnung betreffend die Berichtigung von Druckfehlern im Bundesgesetzblatt. Bundesgesetzblatt fur die Republik Osterreich, Nr. 819/1994 ausgegeben am 11/11/1994
Legal act: Verordnung; Official Journal: Bundesgesetzblatt für die Republik Österreich ( BGBl. ), number: 819/1994, Publication date: 11/11/1994
Poland:
Transposition deadline: 01/05/2004
Ustawa z dnia 11 marca 2004r. o podatku od towarów i usług
Legal act: Ustawa; Official Journal: Dziennik Ustaw, number: 2004/54/535, Publication date: 05/04/2004; Reference: (MNE(2003)53957)
Portugal:
Transposition deadline: 01/01/1979
Decreto-Lei n. 398/86 de 26/11/1986. Estabelece o regime relativo às isenções fiscais aplicáveis à importação de mercadorias objecto de pequenas remessas sem carácter comercial provenientes de países terceiros. Diário da Republica I Série n. 273 de 26/11/1986 Página 3557
Legal act: Decreto-Lei, number: 398/86; Official Journal: Diaro da Republica I, number: 273, Publication date: 26/11/1986, Entry into force: 26/11/1986
Romania:
Transposition deadline: 01/01/2007
Ordin al ministrului finanţelor publice pentru aprobarea Normelor privind scutirea de la plata taxei pe valoarea adăugată şi a accizelor pentru importurile definitive ale anumitor bunuri prevăzută la articolul 142, alin. (1) lit.d) şi art.199 alin. (3) din Legea nr.571/2003 privind Codul Fiscal
Legal act: Ordin, number: 2220; Official Journal: Monitorul Oficial al României, number: 1037, Publication date: 28/12/2006, Page: 00008-00032, Entry into force: 01/01/2007; Reference: (MNE(2007)50747)
Slovenia:
Transposition deadline: 01/05/2004
Pravilnik o izvajanju 29. člena Zakona o davku na dodano vrednost
Legal act: Pravilnik; Official Journal: Uradni list RS, number: 53/2004, Publication date: 14/05/2004, Page: 07037-07044, Entry into force: 15/05/2004; Reference: (MNE(2004)52638)
Zakon o spremembah in dopolnitvah zakona o davku na dodano vrednost
Legal act: Zakon; Official Journal: Uradni list RS, number: 67/2002, Publication date: 26/07/2002, Page: 7688-7698; Reference: (MNE(2003)53626)
Zakon o spremembah in dopolnitvah zakona o trošarinah
Legal act: Zakon; Official Journal: Uradni list RS, number: 126/2003, Publication date: 18/12/2003, Page: 17261-17273; Reference: (MNE(2003)53652)
Zakon o trošarinah
Legal act: Zakon; Official Journal: Uradni list RS, number: 84/1998, Publication date: 11/12/1998, Page: 7083-7096; Reference: (MNE(2003)53511)
Zakon o davku na dodano vrednost
Legal act: Zakon; Official Journal: Uradni list RS, number: 89/1998, Publication date: 23/12/1998, Page: 8433-8450; Reference: (MNE(2003)53513)
Pravilnik o izvajanju zakona o trošarinah
Legal act: Pravilnik; Official Journal: Uradni list RS, number: 6/1999, Publication date: 29/01/1999, Page: 406-426; Reference: (MNE(2003)53515)
Pravilnik o izvajanju zakona o davku na dodano vrednost
Legal act: Pravilnik; Official Journal: Uradni list RS, number: 79/2002, Publication date: 11/09/2002, Page: 8593-8633; Reference: (MNE(2003)53877)
Zakon o spremembah in dopolnitvah zakona o davku na dodano vrednost
Legal act: Zakon; Official Journal: Uradni list RS, number: 101/2003, Publication date: 21/10/2003, Page: 14041-14057; Reference: (MNE(2003)53713)
Zakon o davku na dodano vrednost - uradno prečiščeno besedilo
Legal act: Zakon; Official Journal: Uradni list RS, number: 97/2004, Publication date: 03/09/2004, Page: 11727-11754, Entry into force: 30/04/2004; Reference: (MNE(2004)52640)
Pravilnik o izvajanju 29. člena zakona o davku na dodano vrednost
Legal act: Pravilnik; Official Journal: Uradni list RS, number: 83/2002, Publication date: 27/09/2002, Page: 9078-9083; Reference: (MNE(2003)53248)
Slovakia:
Transposition deadline: 01/05/2004
Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty
Legal act: zákon, number: 222/2004; Official Journal: Zbierka zákonov SR, number: 97, Publication date: 28/04/2004, Entry into force: 01/05/2004; Reference: (MNE(2004)58503)
Finland:
Transposition deadline: 01/01/1979
Laki arvonlisäverolain muuttamisesta (375/94) 27/05/1994
Legal act: Laki, number: 375/94, Entry into force: 27/05/1994
Laki arvonlisäverolain 59 §:n ja 130 §:n muuttamisesta (376/94) 27/05/1994
Legal act: Laki, number: 376/94, Entry into force: 27/05/1994
Laki arvonlisäverolain muuttamisesta (377/94) 27/05/1994
Legal act: Laki, number: 377/94, Entry into force: 27/05/1994
Laki arvonlisäverolain 210 §:n muuttamisesta (613/94) 28/06/1994
Legal act: Laki, number: 613/94, Entry into force: 28/06/1994
Laki arvonlisäverolain muuttamisesta (700/94) 02/08/1994
Legal act: Laki, number: 700/94, Entry into force: 02/08/1994
Laki arvonlisäverolain 179 §:n muuttamisesta (735/94) 19/08/1994
Legal act: Laki, number: 735/94, Entry into force: 19/08/1994
Laki kansaneläkelaitoksen rahoituksen väliaikaisesta muuttamisesta vuonna 1995 (1108/94) 08/12/1994
Legal act: Laki, number: 1108/94, Entry into force: 08/12/1994
Laki arvonlisäverolain 1 §:n muuttamisesta (1216/94) 16/12/1994
Legal act: Laki, number: 1216/94, Entry into force: 16/12/1994
Laki arvonlisäverolain muuttamisesta (1218/94) 16/12/1994
Legal act: Laki, number: 1218/94, Entry into force: 16/12/1994
Laki arvonlisäverolain 159 §:n muuttamisesta (1228/94) 16/12/1994
Legal act: Laki, number: 1228/94, Entry into force: 16/12/1994
Laki arvonlisäverolain muuttamisesta (1483/94) 29/12/1994
Legal act: Laki, number: 1483/94, Entry into force: 29/12/1994
Laki arvonlisäverolain muuttamisesta (1486/94) 29/12/1994
Legal act: Laki, number: 1486/94, Entry into force: 29/12/1994
Laki arvonlisäveron palautusten takaisinperinnästä kunnilta (79/94) 31/01/1994
Legal act: Laki, number: 79/94, Entry into force: 31/01/1994
Laki arvonlisäveron palautusten takaisinperinnästä kunnilta annetun lain 10 §:n muuttamisesta (1434/94) 29/12/1994
Legal act: Laki, number: 1434/94, Entry into force: 29/12/1994
Laki arvonlisä- ja valmisteverotuksen toimittamisesta Ahvenanmaan maakunnan ja muun Suomen välisissä suhteissa (1485/94) 29/12/1994
Legal act: Laki, number: 1485/94, Entry into force: 29/12/1994
Arvonlisäveroasetus (50/93) 21/01/1994
Legal act: Ministeriön asetus, number: 50/93, Entry into force: 21/01/1994
Asetus arvonlisäveroasetuksen muuttamisesta (1487/94) 29/12/1994
Legal act: Ministeriön asetus, number: 1487/94, Entry into force: 29/12/1994
Asetus arvonlisäveroasetuksen muuttamisesta (1491/94) 29/12/1994
Legal act: Ministeriön asetus, number: 1491/94, Entry into force: 29/12/1994
Verohallituksen päätös pienimmästä ennakkopalautuksena maksettavasta määrästä (98/94) 24/01/1994
Legal act: Muu, number: 98/94, Entry into force: 24/01/1994
Verohallituksen päätös arvonlisäverotusta koskevasta ilmoitusvelvollisuudesta (99/94) 24/01/1994
Legal act: Muu, number: 99/94, Entry into force: 24/01/1994
Verohallituksen päätös diplomaattisten edustustojen palautushakemukseen liitettävistä tiedoista (101/94) 24/01/1994
Legal act: Muu, number: 101/94, Entry into force: 24/01/1994
Verohallituksen päätös jälkiverotuksen toimittamatta jättämisestä arvonlisäverotuksessa (102/94) 24/01/1994
Legal act: Muu, number: 102/94, Entry into force: 24/01/1994
Verohallituksen päätös ulkomaalaisen elinkeinoharjoittajan arvonlisäveron palautushakemuksessa ilmoitettavista tiedoista ja hakemukseen liitettävistä asiakirjoista (1561/94) 31/12/1994
Legal act: Muu, number: 1561/94, Entry into force: 31/12/1994
Verohallituksen päätös arvonlisäverotusta koskevasta ilmoitusvelvollisuudesta (1579/94) 31/12/1994
Legal act: Muu, number: 1579/94, Entry into force: 31/12/1994
Sweden:
Transposition deadline: 01/01/1979
Lag om frihet från skatt vid import, m.m., Svensk författningssamling SFS) 1994:1551
Legal act: Administrative measures; Official Journal: Svensk författningssamling (SFS), number: 1551
Generaltullstyrelsens föreskrifter om beloppsgränser för tull- och skattefrihet m.m., Tullverkets författningssamling (T FS) 1994:63
Legal act: Administrative measures; Official Journal: Svensk författningssamling (SFS), number: 63
United Kingdom:
Transposition deadline: 01/01/1979
The Value Added Tax (Small Non-Commercial Consignements) Relief (Amendment) Order 1987. Statutory Instruments number 154 of 1987
Legal act: Statutory instrument (SI); Official Journal: Her Majesty's Stationery Office (HMSO), number: 154
Miscellaneous Circular number 5/79 of 19/01/1979
Legal act: Circular; Official Journal: Administrative measures, Entry into force: 19/01/1979