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Legislation in force

As at 1.6.2010

09 Taxation

09.30.10 Turnover tax/VAT

• 31968L0221
  Council Directive 68/221/EEC of 30 April 1968 on a common method for calculating the average rates provided for in Article 97 of the Treaty
  (OJ L 115, 18.5.1968, p. 14–16)
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  Amended by 11979H
  Consolidated text 01968L0221-19810101
  

• 31969L0463
  Third Council Directive 69/463/EEC of 9 December 1969 on the harmonisation of legislation of Member States concerning turnover taxes - introduction of value added tax in Member States
  (OJ L 320, 20.12.1969, p. 34–35)
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• 31969Y1223(01)
  Council Resolution of 9 December 1969
  (OJ C 163, 23.12.1969, p. 1–1)
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• 31971L0401
  /* Fourth Council Directive 71/401/EEC of 20 December 1971 on the harmonization of the laws of the Member States relating to turnover taxes - Introduction of value added tax in Italy */
  (OJ L 283, 24.12.1971, p. 41–42)
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  Amended by 31972L0250
  

• 31972L0250
  Cinquième directive 72/250/CEE du Conseil, du 4 juillet 1972, en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires. Introduction de la taxe à la valeur ajoutée en Italie /* Not available in English */
  (OJ L 162, 18.7.1972, p. 18–19)
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• 31977L0799
  Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation
  (OJ L 336, 27.12.1977, p. 15–20)
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  Amended by 11979H
  Amended by 31979L1070
  Consolidated text 01977L0799-19791207
  Consolidated text 01977L0799-19810101
  Completed by 11985I
  Consolidated text 01977L0799-19860101
  Consolidated text 01977L0799-19920306
  Amended by 11994N
  Consolidated text 01977L0799-19950101
  Amended by 12003T
  Amended by 32003L0093
  Consolidated text 01977L0799-20031015
  Consolidated text 01977L0799-20040501
  Amended by 32004L0056
  Amended by 32004L0106
  Consolidated text 01977L0799-20041224
  Amended by 32006L0098
  Consolidated text 01977L0799-20070101
  

• 31981Y0924(10)
  Information from the Commission - Programme for the simplification of value added tax procedures and formalities in intra-Community trade
  (OJ C 244, 24.9.1981, p. 4–12)
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• 31983L0648
  Fifteenth Council Directive 83/648/EEC of 19 December 1983 on the harmonization of the laws of the Member States relating to turnover taxes - deferment of the introduction of the common system of value added tax in the Hellenic Republic
  (OJ L 360, 23.12.1983, p. 49–49)
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• 31983X0007
  83/7/EEC: Application of Article 30 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation in the context of a draft Agreement between Italy and Switzerland)
  (OJ L 15, 19.1.1983, p. 16–16)
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• 31983X0008
  83/8/EEC: Application of Article 30 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation in the context of a draft Convention between Italy and Austria)
  (OJ L 15, 19.1.1983, p. 17–17)
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• 31983X0333
  83/333/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation under a draft agreement between the Federal Republic of Germany and Luxembourg)
  (OJ L 181, 6.7.1983, p. 25–25)
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• 31984X0468
  84/468/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a measure derogating from the Directive in the context of a draft agreement between the Federal Republic of Germany and the Netherlands)
  (OJ L 264, 5.10.1984, p. 26–26)
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• 31985X0369
  85/369/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation requested by the United Kingdom to enable certain types of tax evasion to be prevented)
  (OJ L 199, 31.7.1985, p. 60–60)
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• 31986L0247
  Twenty-first Council Directive 86/247/EEC of 16 June 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Deferment of the introduction of the common system of value-added tax in the Hellenic Republic
  (OJ L 164, 20.6.1986, p. 27–27)
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• 31986L0560
  Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory
  (OJ L 326, 21.11.1986, p. 40–41)
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• 31986X1219(01)
  Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation resquested by the Government of the United Kingdom)
  (OJ L 359, 19.12.1986, p. 59–59)
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• 31989D0487
  89/487/EEC: Council Decision of 28 July 1989 authorizing the French Republic to apply a measure derogating from the second subparagraph of Article 17 (6) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 239, 16.8.1989, p. 21–21)
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• 31989D0488
  89/488/EEC: Council Decision of 28 July 1989 authorizing the French Republic to apply a measure derogating from Article 17 (2) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 239, 16.8.1989, p. 22–23)
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• 31989D0683
  89/683/EEC: Council Decision of 21 December 1989 authorizing the French Republic to apply a measure derogating from Article 2 of the sixth Directive 77/388/EEC on the harmonization of the laws of the member States relating to turnover taxes
  (OJ L 398, 30.12.1989, p. 31–32)
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• 31990D0640
  90/640/EEC: Council Decision of 3 December 1990 authorizing the Federal Republic of Germany to grant an exemption from Articles 14 and 15 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes for Soviet armed forces stationed on the territory of the Federal Republic of Germany
  (OJ L 349, 13.12.1990, p. 19–20)
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• 31991L0680
  Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
  (OJ L 376, 31.12.1991, p. 1–19)
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  Consolidated text 01991L0680-19911223
  

• 31992D0614
  92/614/EEC: Council Decision of 21 December 1992 authorizing the Federal Republic of Germany to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 10–10)
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• 31992D0615
  92/615/EEC: Council Decision of 21 December 1992 authorizing the Kingdom of Denmark to apply particular measures in accordance with Article 22 (12) (a) and (b) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 11–11)
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• 31992D0616
  92/616/EEC: Council Decision of 21 December 1992 authorizing the Kingdom of Spain to apply a particular measure in accordance with Article 22 (12) (a) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 12–12)
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• 31992D0617
  92/617/EEC: Council Decision of 21 December 1992 authorizing Ireland to apply particular measures in accordance with Article 22 (12) (a) and (b) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 13–13)
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• 31992D0618
  92/618/EEC: Council Decision of 21 December 1992 authorizing the Italian Republic to apply a particular measure in accordance with Article 22 (12) (a) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 14–14)
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• 31992D0619
  92/619/EEC: Council Decision of 21 December 1992 authorizing the Grand Duchy of Luxembourg to apply particular measures in accordance with Article 22 (12) (a) and (b) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 15–15)
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• 31992D0620
  92/620/EEC: Council Decision of 21 December 1992 authorizing the Kingdom of the Netherlands to apply particular measures in accordance with Article 22 (12) (a) and (b) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 16–16)
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• 31992D0621
  92/621/EEC: Council Decision of 21 December 1992 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC
  (OJ L 408, 31.12.1992, p. 17–17)
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• 31993D0109
  93/109/EEC: Council Decision of 15 February 1993 authorizing the French Republic to extend the application of a measure derogating from Article 17 (2) of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 43, 20.2.1993, p. 42–43)
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• 31993D0110
  93/110/EEC: Council Decision of 15 February 1993 authorizing the French Republic to extend the application of a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 43, 20.2.1993, p. 44–45)
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• 31993D0609
  93/609/EC: Council Decision of 22 November 1993 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (a) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 292, 26.11.1993, p. 51–51)
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• 31994L0004
  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
  (OJ L 60, 3.3.1994, p. 14–15)
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  Amended by 31994L0075
  Consolidated text 01994L0004-19950101
  Amended by 31998L0094
  Consolidated text 01994L0004-19980101
  Consolidated text 01994L0004-19990101
  

• 31995D0114
  95/114/EC: Council Decision of 30 March 1995 authorizing the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 80, 8.4.1995, p. 46–46)
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• 31995D0115
  95/115/EC: Council Decision of 30 March 1995 authorizing the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 80, 8.4.1995, p. 47–47)
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• 31995D0252
  95/252/EC: Council Decision of 29 June 1995 authorizing the United Kingdom to apply a measure derogating from Articles 6 and 17 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 159, 11.7.1995, p. 19–20)
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• 31995D0435
  95/435/EC: Council Decision of 23 October 1995 authorizing the Federal Republic of Germany to conclude an agreement with the Republic of Poland containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 257, 27.10.1995, p. 34–35)
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• 31996D0402
  96/402/EC: Council Decision of 25 June 1996 authorizing the Federal Republic of Germany to conclude an agreement with the Republic of Poland containing measures derogating from Articles 2 and 3 of Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 165, 4.7.1996, p. 35–36)
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• 31997D0188
  97/188/EC: Council Decision of 17 March 1997 authorizing the Federal Republic of Germany to conclude with the Czech Republic two agreements containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 80, 21.3.1997, p. 18–19)
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• 31997D0189
  97/189/EC: Council Decision of 17 March 1997 authorizing the Federal Republic of Germany and the French Republic to apply a measure derogating from Article 3 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 80, 21.3.1997, p. 20–20)
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• 31997D0511
  97/511/EC: Council Decision of 24 July 1997 authorizing the Federal Republic of Germany to conclude with the Czech Republic an Agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
  (OJ L 214, 6.8.1997, p. 39–40)
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• 31998D0527
  98/527/EC, Euratom: Commission Decision of 24 July 1998 on the treatment for national accounts purposes of VAT fraud (the discrepancies between theoretical VAT receipts and actual VAT receipts) (notified under document number C(1998) 2202) (Text with EEA relevance)
  (OJ L 234, 21.8.1998, p. 39–42)
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• 31998Y1120(01)
  Special Report No 9/98 concerning the protection of the financial interests of the European Union in the field of VAT on intra-Community trade together with the Commission's replies (Submitted pursuant to Article 188c(4)(2) of the EC Treaty)
  (OJ C 356, 20.11.1998, p. 1–17)
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• 31999D0200
  1999/200/EC: Commission Decision of 26 February 1999 concerning the intention of the Hellenic Republic to apply a reduced rate of VAT to supplies of natural gas and electricity in accordance with Article 12(3)(b) of Council Directive 77/388/EEC (notified under document number C(1999) 477) (Only the Greek text is authentic)
  (OJ L 69, 16.3.1999, p. 40–40)
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• 31999D0622
  1999/622/EC, Euratom: Commission Decision of 8 September 1999 on the treatment of repayments of VAT to non-taxable units and to taxable units for their exempt activities, for the purpose of implementing Council Directive 89/130/EEC, Euratom on the harmonisation of the compilation of gross national product at market prices (notified under document number C(1999) 2533) (Text with EEA relevance)
  (OJ L 245, 17.9.1999, p. 51–51)
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• 32000D0091
  2000/91/EC: Council Decision of 24 January 2000 authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive (77/338/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 28, 3.2.2000, p. 38–39)
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  Consolidated text 02000D0091-20030101
  Derogation in 32007D0132
  Amended by 32007D0132
  Consolidated text 02000D0091-20070101
  

• 32001D0741
  2001/741/EC: Council Decision of 16 October 2001 authorising the Federal Republic of Germany to conclude with the Republic of Poland an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 278, 23.10.2001, p. 28–29)
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• 32001D0742
  2001/742/EC: Council Decision of 16 October 2001 authorising the Federal Republic of Germany to conclude with the Czech Republic an agreement containing measures derogating from Articles 2 and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 278, 23.10.2001, p. 30–31)
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• 32002D0888
  2002/888/EC: Council Decision of 5 November 2002 authorising Germany and France to apply a measure derogating from Article 3 of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 311, 14.11.2002, p. 13–14)
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• 32003D0544
  2003/544/EC: Council Decision of 15 July 2003 authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 186, 25.7.2003, p. 36–37)
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• 32003D0633
  2003/633/EC: Commission Decision of 27 August 2003 concerning a request by Portugal to apply a reduced rate of VAT to the supply of natural gas (notified under document number C(2003) 3086)
  (OJ L 220, 3.9.2003, p. 7–7)
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• 32003R1798
  Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92
  (OJ L 264, 15.10.2003, p. 1–11)
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  Consolidated text 02003R1798-20040501
  Amended by 32006R1791
  Consolidated text 02003R1798-20070101
  Amended by 32008R0143
  Amended by 32009R0037
  Consolidated text 02003R1798-20150101
  

• 32004D0673
  2004/673/EC: Commission Decision of 26 August 2004 concerning a request from the Republic of Malta to apply a reduced rate of VAT to the supply of electricity (notified under document number C(2004) 3240)
  (OJ L 307, 5.10.2004, p. 7–7)
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• 32004D0853
  2004/853/EC: Council Decision of 7 December 2004 authorising the French Republic and the Italian Republic to apply a measure derogating from Article 3(1) of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 369, 16.12.2004, p. 58–59)
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• 32004R1925
  Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax
  (OJ L 331, 5.11.2004, p. 13–18)
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  Consolidated text 02004R1925-20070101
  

• 32004R2073
  Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties
  (OJ L 359, 4.12.2004, p. 1–10)
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• 32005D0568
  2005/568/: Commission Decision of 11 July 2005 concerning a request from the Republic of Hungary to apply a reduced rate of VAT to the supply of natural gas (notified under document number C(2005) 2514)
  (OJ L 190, 22.7.2005, p. 28–28)
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• 32005D0713
  2005/713/EC: Council Decision of 11 October 2005 authorising the Federal Republic of Germany and the Kingdom of the Netherlands to apply a measure derogating from Article 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 271, 15.10.2005, p. 39–40)
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• 32005D0817
  2005/817/EC,Euratom: Commission Decision of 21 November 2005 authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4424)
  (OJ L 305, 24.11.2005, p. 38–38)
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• 32005D0818
  2005/818/EC,Euratom: Commission Decision of 21 November 2005 authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4427)
  (OJ L 305, 24.11.2005, p. 39–39)
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• 32005D0910
  2005/910/EC: Council Decision of 12 December 2005 authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 331, 17.12.2005, p. 28–29)
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• 32005D0911
  2005/911/EC: Council Decision of 12 December 2005 authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 331, 17.12.2005, p. 30–31)
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• 32005R1777
  Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax
  (OJ L 288, 29.10.2005, p. 1–9)
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• 32006D0181
  2006/181/EC: Council Decision of 27 February 2006 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 65, 7.3.2006, p. 45–46)
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• 32006D0387
  2006/387/EC: Council Decision of 15 May 2006 authorising the Kingdom of Spain to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 150, 3.6.2006, p. 11–12)
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• 32006D0388
  2006/388/EC: Council Decision of 15 May 2006 authorising the Republic of Lithuania to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 150, 3.6.2006, p. 13–14)
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• 32006D0389
  2006/389/EC: Council Decision of 15 May 2006 authorising the Republic of Lithuania to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 150, 3.6.2006, p. 15–16)
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• 32006D0637
  2006/637/EC: Commission Decision of 13 September 2006 concerning a request from the Republic of Lithuania to apply a reduced rate of VAT to the supply of district heating (notified under document number C(2006) 4049)
  (OJ L 261, 22.9.2006, p. 35–35)
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• 32006D0659
  2006/659/EC: Council Decision of 25 September 2006 authorising the United Kingdom to introduce a special measure derogating from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
  (OJ L 272, 3.10.2006, p. 15–16)
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• 32006D0774
  2006/774/EC: Council Decision of 7 November 2006 authorising certain Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC
  (OJ L 314, 15.11.2006, p. 28–32)
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• 32006L0112
  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
  (OJ L 347, 11.12.2006, p. 1–118)
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  Amended by 32006L0138
  Consolidated text 02006L0112-20070101
  Derogation in 32007D0250
  Derogation in 32007D0441
  Derogation in 32007D0485
  Derogation in 32007D0884
  Amended by 32007L0075
  Consolidated text 02006L0112-20071229
  Derogation in 32008D0084
  Derogation in 32008D0737
  Amended by 32008L0008
  Consolidated text 02006L0112-20090101
  Amended by 32008L0117
  Derogation in 32009D0118
  Derogation in 32009D0790
  Derogation in 32009D0791
  Derogation in 32009D0938
  Derogation in 32009D0939
  Amended by 32009D1008
  Derogation in 32009D1013
  Derogation in 32009D1022
  Amended by 32009L0047
  Amended by 32009L0069
  See 32009L0132
  Amended by 32009L0162
  Derogation in 32010D0039
  Derogation in 32010D0099
  Amended by 32010L0023
  

• 32007D0050
  2007/50/EC: Council Decision of 30 January 2007 authorising Romania to apply a reduced rate of VAT to certain labour-intensive services referred to in Article 106 of Directive 2006/112/EC
  (OJ L 22, 31.1.2007, p. 14–15)
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• 32007D0068
  Commission Decision of 18 December 2006 concerning a request from the Republic of Latvia to apply a reduced rate of VAT to the supply of district heating, natural gas and electricity to households (notified under document number C(2006) 6592)
  (OJ L 32, 6.2.2007, p. 18–18)
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• 32007D0313
  2007/313/EC: Commission Decision of 30 April 2007 concerning a request from the Republic of Italy to apply a reduced rate of VAT to the supply of electricity for the operation of facilities used for the irrigation, lifting and drainage of waters (notified under document number C(2007) 1823)
  (OJ L 118, 8.5.2007, p. 18–18)
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• 32007D0441
  2007/441/EC: Council Decision of 18 June 2007 authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax
  (OJ L 165, 27.6.2007, p. 33–34)
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• 32007D0485
  2007/485/EC: Council Decision of 10 July 2007 authorising Austria to conclude an agreement with Switzerland that includes provisions derogating from Article 2(1)(d) of Directive 2006/112/EC on the common system of value added tax
  (OJ L 182, 12.7.2007, p. 29–30)
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• 32008D0084
  2008/84/EC: Council Decision of 22 January 2008 authorising the Federal Republic of Germany and the Republic of Poland to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax
  (OJ L 27, 31.1.2008, p. 17–19)
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• 32008D0737
  2008/737/EC: Council Decision of 15 September 2008 authorising the Italian Republic to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
  (OJ L 249, 18.9.2008, p. 13–14)
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• 32008L0009
  Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
  (OJ L 44, 20.2.2008, p. 23–28)
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• 32009D0118
  2009/118/EC: Council Decision of 10 February 2009 authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
  (OJ L 41, 12.2.2009, p. 12–15)
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• 32009D1008
  Council Implementing Decision of 7 December 2009 authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
  (OJ L 347, 24.12.2009, p. 30–30)
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• 32009H0784
  Commission Recommendation of 19 October 2009 on withholding tax relief procedures (Text with EEA relevance)
  (OJ L 279, 24.10.2009, p. 8–11)
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• 32009L0132
  Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
  (OJ L 292, 10.11.2009, p. 5–30)
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• 32009R1174
  Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC
  (OJ L 314, 1.12.2009, p. 50–59)
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