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Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (Text with EEA relevance)

OJ L 141, 5.6.2015, p. 73–117 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

CELEX number:
32015L0849
All consolidated versions:
Linked documents:
  • Completed by 32016R1675 Adopted on: 23/09/2016
  • Modified by 32018L0843 Addition article 64a Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 2 paragraph 1 point 3 PT (i) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 20a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 53 paragraph 1 L 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 32b Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 7 paragraph 5 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 31 paragraph 9 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 31 paragraph 7a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 19 Text Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 9 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 12 paragraph 1 L 1 point (a) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 3 point 4 point (c) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 18a Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 13 paragraph 1 point (b) FR Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 32a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 55 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 40 paragraph 1 point (a) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 9 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 30 paragraph 5a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 57 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 2 paragraph 1 point 3 PT (j) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 7 paragraph 4 point (f) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 5 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 31a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 31 paragraph 7 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 14 paragraph 1 sentence Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 14 paragraph 5 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 31 paragraph 4 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 53 paragraph 2 L 2 sentence 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 2 paragraph 1 point 3 PT (g) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 39 paragraph 3 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 2 paragraph 1 point 3 PT (a) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 40 paragraph 1 L Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 3 point 4 point (a) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 13 paragraph 1 point (a) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 2 paragraph 1 point 3 PT (h) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 48 paragraph 1a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 12 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition chapter VI SECTION 3 SUBSECTION IIa Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 3 point 19 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition chapter VI SECTION 3 article 50a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 3 point 16 Adopted on: 09/07/2018
  • Modified by 32018L0843 Repeal article 31 paragraph 8 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 18 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition chapter VI SECTION 3 article 57a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 10 paragraph 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 48 paragraph 5 L Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 48 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 12 paragraph 3 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 31 paragraph 10 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 48 paragraph 4 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 32 paragraph 9 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 65 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 31 paragraph 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition chapter VI SECTION 3 article 57b Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 1 L 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 7 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 45 paragraph 4 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 6 paragraph 3 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 9 paragraph 4 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 10 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 61 paragraph 3 L Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 6 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 58 paragraph 2 L Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 44 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 31 paragraph 3a Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement annex III point 2 point (c) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition chapter VI SECTION 3 SUBSECTION IIIa Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 31 paragraph 5 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition annex III point 2 point (f) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 30 paragraph 4 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 47 paragraph 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 3 point 18 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 6 paragraph 2 point (c) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 43 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 31 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 61 paragraph 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 34 paragraph 3 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 3 point 6 point (b) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 2 paragraph 1 point 3 PT (d) Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 30 paragraph 1 L Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement annex II point 3 Text Adopted on: 09/07/2018
  • Modified by 32018L0843 Repeal article 12 paragraph 1 L 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 54 L Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 33 paragraph 1 point (b) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 38 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 12 paragraph 1 L 1 point (b) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 6 paragraph 2 point (b) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 67 paragraph 1 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 7 paragraph 4 point (g) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 27 paragraph 2 Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition article 31 paragraph 4a Adopted on: 09/07/2018
  • Modified by 32018L0843 Addition annex III point 1 point (g) Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 49 Adopted on: 09/07/2018
  • Modified by 32018L0843 Replacement article 18 paragraph 1 L 1 Adopted on: 09/07/2018
  • Completed by 32018R1108 Adopted on: 30/08/2018
  • Modified by 32019L2177 Replacement article 17 sentence 1 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 62 paragraph 1 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 18 paragraph 4 sentence 1 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement chapter VI section 3 subsection II TEXT Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 45 paragraph 4 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 48 paragraph 1a unnumbered paragraph 2 FR 3 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 7 paragraph 5 sentence 1 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 45 paragraph 10 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 45 paragraph 6 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 6 paragraph 5 sentence 2 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 50 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 41 paragraph 1 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 62 paragraph 3 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 7 paragraph 2 sentence 2 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 48 paragraph 10 sentence 1 Adopted on: 30/12/2019
  • Modified by 32019L2177 Replacement article 6 paragraph 3 Adopted on: 30/12/2019
  • Completed by 32019R0758 Adopted on: 03/09/2019
  • Modified by 32023R1113 Deletion article 2 paragraph 1 point 3 point (g) Adopted on: 30/12/2024
  • Modified by 32023R1113 Replacement article 45 paragraph 9 Adopted on: 30/12/2024
  • Modified by 32023R1113 Replacement article 3 point 19 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 24a Adopted on: 30/12/2024
  • Modified by 32023R1113 Replacement article 3 point 18 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 19b Adopted on: 30/12/2024
  • Modified by 32023R1113 Replacement article 47 paragraph 1 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 3 point 2 point (g) Adopted on: 30/12/2024
  • Modified by 32023R1113 Replacement article 3 point 8 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 18 paragraph 5 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 67 paragraph 3 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 19a Adopted on: 30/12/2024
  • Modified by 32023R1113 Deletion article 2 paragraph 1 point 3 point (h) Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 18 paragraph 6 Adopted on: 30/12/2024
  • Modified by 32023R1113 Addition article 3 point 20 Adopted on: 30/12/2024

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

OJ L 328, 22.12.2022, p. 1–58 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

CELEX number:
32022L2523
All consolidated versions:

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)

OJ L 58, 27.2.2020, p. 4–42 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

CELEX number:
32020L0262
All consolidated versions:
Linked documents:
  • Modified by 32022L0543 Addition article 13 paragraph 1a Adopted on: 26/04/2022
  • Modified by 32022L0543 Replacement article 13 paragraph 3 Adopted on: 26/04/2022
  • Completed by 32022R1636 Adopted on: 13/02/2023

Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union

OJ L 265, 14.10.2017, p. 1–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

CELEX number:
32017L1852
All consolidated versions:

Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market

OJ L 193, 19.7.2016, p. 1–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

CELEX number:
32016L1164
All consolidated versions:
Linked documents:
  • Modified by 32017L0952 Replacement article 2 point (4) L Adopted on: 27/06/2017
  • Modified by 32017L0952 Addition article 10 paragraph 1 L Adopted on: 27/06/2017
  • Modified by 32017L0952 Addition article 9b Adopted on: 27/06/2017
  • Modified by 32017L0952 Addition article 11 paragraph 5a Adopted on: 27/06/2017
  • Modified by 32017L0952 Addition article 2 point (10) Adopted on: 27/06/2017
  • Modified by 32017L0952 Replacement article 2 point (9) Adopted on: 27/06/2017
  • Modified by 32017L0952 Replacement article 9 Adopted on: 27/06/2017
  • Modified by 32017L0952 Replacement article 4 paragraph 5 point (a) PT (ii) Adopted on: 27/06/2017
  • Modified by 32017L0952 Replacement article 1 Adopted on: 27/06/2017
  • Modified by 32017L0952 Replacement article 4 paragraph 8 Adopted on: 27/06/2017
  • Modified by 32017L0952 Addition article 2 point (11) Adopted on: 27/06/2017
  • Modified by 32017L0952 Addition article 9a Adopted on: 27/06/2017

Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)

OJ L 345, 29.12.2011, p. 8–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
This document has been published in a special edition(s) ( HR)

CELEX number:
32011L0096
All consolidated versions:
Linked documents:
  • Modified by 32013L0013 Addition annex I P. A PT K)BI Adopted on: 01/07/2013
  • Modified by 32013L0013 Amendment annex I P. B Adopted on: 01/07/2013
  • Modified by 32014L0086 Replacement annex I A.U Adopted on: 14/08/2014
  • Modified by 32014L0086 Replacement article 4 1.A Adopted on: 14/08/2014
  • Modified by 32014L0086 Replacement annex I A.W Adopted on: 14/08/2014
  • Modified by 32015L0121 Replacement article 1.2 Adopted on: 17/02/2015

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification)

OJ L 176, 5.7.2011, p. 24–36 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
This document has been published in a special edition(s) ( HR)

CELEX number:
32011L0064
All consolidated versions:

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

OJ L 64, 11.3.2011, p. 1–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
This document has been published in a special edition(s) ( HR)

CELEX number:
32011L0016
All consolidated versions:
Linked documents:
  • Modified by 32014L0107 Addition article 8.7 BI Adopted on: 05/01/2015
  • Modified by 32014L0107 Replacement article 8.5 Adopted on: 05/01/2015
  • Modified by 32014L0107 Replacement article 3.9 Adopted on: 05/01/2015
  • Modified by 32014L0107 Replacement article 21 .2 Adopted on: 05/01/2015
  • Modified by 32014L0107 Addition article 25 .2 Adopted on: 05/01/2015
  • Modified by 32014L0107 Replacement article 20 .4 Adopted on: 05/01/2015
  • Modified by 32014L0107 Replacement article 8.6 Adopted on: 05/01/2015
  • Modified by 32014L0107 Addition annex I Adopted on: 05/01/2015
  • Modified by 32014L0107 Replacement article 8.3 Adopted on: 05/01/2015
  • Modified by 32014L0107 Addition annex II Adopted on: 05/01/2015
  • Modified by 32014L0107 Addition article 25 .4 Adopted on: 05/01/2015
  • Modified by 32014L0107 Addition article 8.3 BI Adopted on: 05/01/2015
  • Modified by 32014L0107 Addition article 25 .3 Adopted on: 05/01/2015
  • Modified by 32015L2376 Completion article 3 point 14 Adopted on: 18/12/2015
  • Modified by 32015L2376 Addition article 8a Adopted on: 18/12/2015
  • Modified by 32015L2376 Completion article 3 point 15 Adopted on: 18/12/2015
  • Modified by 32015L2376 Addition article 23a Adopted on: 18/12/2015
  • Modified by 32015L2376 Completion article 20 paragraph 5 Adopted on: 18/12/2015
  • Modified by 32015L2376 Addition article 8b Adopted on: 18/12/2015
  • Modified by 32015L2376 Replacement article 3 point 9 Adopted on: 18/12/2015
  • Modified by 32015L2376 Replacement article 23 paragraph 3 Adopted on: 18/12/2015
  • Modified by 32015L2376 Repeal article 8 point 4 Adopted on: 18/12/2015
  • Modified by 32015L2376 Repeal article 8 point 5 Adopted on: 18/12/2015
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  • Modified by 32015L2376 Repeal article 23 paragraph 6 Adopted on: 18/12/2015
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  • Modified by 32016L0881 Completion annex III Adopted on: 03/06/2016
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  • Modified by 32016L0881 Addition chapter II SECTION II article 8aa Adopted on: 03/06/2016
  • Modified by 32016L0881 Completion article 21 paragraph 6 Adopted on: 03/06/2016
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  • Modified by 32016L2258 Addition article 22 paragraph 1a Adopted on: 06/12/2016
  • Modified by 32018L0822 Addition article 3 point 21 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 27 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 3 point 9 L 2 sentence 1 Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 23 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 3 point 9 L 1 point (a) Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 20 paragraph 5 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 21 paragraph 5 Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 8ab Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 25 Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 19 Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 18 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 3 point 9 L 1 point (c) Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 24 Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 20 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 23 paragraph 3 Adopted on: 25/06/2018
  • Modified by 32018L0822 Replacement article 25a Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition annex IV Adopted on: 25/06/2018
  • Modified by 32018L0822 Addition article 3 point 22 Adopted on: 25/06/2018
  • Modified by 32020L0876 Addition article 27b Adopted on: 27/06/2020
  • Modified by 32020L0876 Addition article 27a Adopted on: 27/06/2020
  • Modified by 32021L0514 Replacement article 8a paragraph 5 point (a) Adopted on: 14/04/2021
  • Modified by 32021L0514 Addition section IIa Adopted on: 14/04/2021
  • Modified by 32021L0514 Repeal article 7 paragraph 5 Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 25a Adopted on: 14/04/2021
  • Modified by 32021L0514 Repeal article 8 paragraph 3 unnumbered paragraph 2 Adopted on: 14/04/2021
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  • Modified by 32021L0514 Replacement article 3 point 9 unnumbered paragraph 1 point (a) Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 7 paragraph 1 Adopted on: 14/04/2021
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  • Modified by 32021L0514 Repeal article 8b paragraph 2 Adopted on: 14/04/2021
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  • Modified by 32021L0514 Replacement article 20 paragraph 2 unnumbered paragraph 1 Adopted on: 14/04/2021
  • Modified by 32021L0514 Addition article 3 point 27 Adopted on: 14/04/2021
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  • Modified by 32021L0514 Replacement article 11 paragraph 1 Adopted on: 14/04/2021
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  • Modified by 32021L0514 Replacement article 20 paragraph 3 Adopted on: 14/04/2021
  • Modified by 32021L0514 Addition article 21 paragraph 7 Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 8b paragraph 1 Adopted on: 14/04/2021
  • Modified by 32021L0514 Addition annex V Adopted on: 14/04/2021
  • Modified by 32021L0514 Addition article 3 point 26 Adopted on: 14/04/2021
  • Modified by 32021L0514 Addition article 5a Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 8a paragraph 6 point (b) Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 16 paragraph 2 Adopted on: 14/04/2021
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  • Modified by 32021L0514 Replacement article 11 paragraph 2 unnumbered paragraph 1 Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 3 point 9 unnumbered paragraph 2 Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 16 paragraph 1 unnumbered paragraph 1 Adopted on: 14/04/2021
  • Modified by 32021L0514 Replacement article 20 paragraph 4 Adopted on: 14/04/2021
  • Modified by 32023L2226 Addition annex I section VIII paragraph A unnumbered paragraph 9 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section VIII paragraph A unnumbered paragraph 6 Adopted on: 13/11/2023
  • Modified by 32023L2226 Deletion annex V section II paragraph B unnumbered paragraph 3 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section VIII paragraph A unnumbered paragraph 11 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section IX paragraph Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 25 paragraph 4 unnumbered paragraph 1 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex V section I paragraph C unnumbered paragraph 10 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex VI Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section VII paragraph Aa Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section VIII paragraph A unnumbered paragraph 10 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 3 point 9 unnumbered paragraph 1 point (c) Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section I paragraph A Text Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section XI Adopted on: 13/11/2023
  • Modified by 32023L2226 Deletion article 27 paragraph 2 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section VIII paragraph B unnumbered paragraph 1 point (a) Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section I paragraph A unnumbered paragraph A point 6 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 8ac paragraph 2 unnumbered paragraph 1 point (m) Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 8 paragraph 7a Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 20 paragraph 5 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 16 paragraph 2 unnumbered paragraph Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section VIII paragraph C unnumbered paragraph 17 point (ea) Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 8ab paragraph 14 point (c) Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 3 point 31 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 16 paragraph 3 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section VIII paragraph C unnumbered paragraph 17 point (e) point (v) Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section VIII paragraph A unnumbered paragraph 13 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 8 paragraph 1 unnumbered paragraph 1 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section I paragraph F Adopted on: 13/11/2023
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  • Modified by 32023L2226 Replacement annex I section VIII paragraph A unnumbered paragraph 7 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 21 paragraph 8 Adopted on: 13/11/2023
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  • Modified by 32023L2226 Replacement annex I section VIII paragraph C unnumbered paragraph 2 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 8a paragraph 6 point (k) Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 3 point 28 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 25a Adopted on: 13/11/2023
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  • Modified by 32023L2226 Replacement annex V section IV paragraph F unnumbered paragraph 5 Text Adopted on: 13/11/2023
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  • Modified by 32023L2226 Addition annex I section VIII paragraph A unnumbered paragraph 12 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 3 point 9 unnumbered paragraph 2 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section VIII paragraph D unnumbered paragraph 2 Adopted on: 13/11/2023
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  • Modified by 32023L2226 Replacement article 25 paragraph 3 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 3 point 14 unnumbered paragraph 1 point (d) Adopted on: 13/11/2023
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  • Modified by 32023L2226 Replacement article 3 point 9 unnumbered paragraph 1 point (a) Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 23 paragraph 3 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section VI point 2 point (b) Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 21 paragraph 5 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section I paragraph A unnumbered paragraph A point 2 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition annex I section I paragraph A unnumbered paragraph A point 6a Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section I paragraph C Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement article 8a paragraph 6 point (a) Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 22 paragraph 3 Adopted on: 13/11/2023
  • Modified by 32023L2226 Replacement annex I section VIII paragraph C unnumbered paragraph 9 Adopted on: 13/11/2023
  • Modified by 32023L2226 Addition article 3 point 29 Adopted on: 13/11/2023

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 (Codified version)

OJ L 292, 10.11.2009, p. 5–30 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
This document has been published in a special edition(s) ( HR)

CELEX number:
32009L0132
All consolidated versions:
Linked documents:
  • Modified by 32017L2455 Repeal title IV Adopted on: 01/07/2021

Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version)

OJ L 310, 25.11.2009, p. 34–46 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
This document has been published in a special edition(s) ( HR)

CELEX number:
32009L0133
All consolidated versions:
Linked documents:
  • Modified by 32013L0013 Addition annex I P. A PT K)BI Adopted on: 01/07/2013
  • Modified by 32013L0013 Amendment annex I P. B Adopted on: 01/07/2013
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legislation in force

Limit to legislation in force: True, Form: Directive, Limit to basic acts: True, Document sector: 2, 3, 4, Directory code, 1st level: Taxation