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Document 32006L0112

Directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée

OJ L 347, 11.12.2006, p. 1–118 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
Special edition in Bulgarian: Chapter 09 Volume 003 P. 7 - 125
Special edition in Romanian: Chapter 09 Volume 003 P. 7 - 125
Special edition in Croatian: Chapter 09 Volume 001 P. 120 - 237

In force: This act has been changed. Current consolidated version: 01/07/2022

ELI: http://data.europa.eu/eli/dir/2006/112/oj

Date of document:
28/11/2006
Date of effect:
01/01/2007; entrée en vigueur voir art. 413
Deadline:
31/12/2022; voir art. 129a.3 et 32020L2020
Deadline:
31/12/2026; voir art. 199a.1 et 199b.6 et 32022L0890
Date of transposition:
01/01/2008; au plus tard voir art. 412
Date of end of validity:
No end date
Author:
Conseil de l’Union européenne
Form:
Directive
Addressee:
Les vingt-cinq États membres: Belgique, République tchèque, Danemark, Allemagne, Estonie, Irlande, Grèce, Espagne, France, Italie, Chypre, Lettonie, Lituanie, Luxembourg, Hongrie, Malte, Pays-Bas, Autriche, Pologne, Portugal, Slovénie, Slovaquie, Finlande, Suède, Royaume-Uni
Additional information:
CNS 2004/0079
Authentic language:
espagnol, tchèque, danois, allemand, estonien, grec, anglais, français, italien, letton, lituanien, hongrois, maltais, néerlandais, polonais, portugais, slovaque, slovène, finnois, suédois
Treaty:
Traité instituant la Communauté européenne
Legal basis:
Proposal:
Link
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Link
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Modifies:
Relation Act Comment Subdivision concerned From To
Repeal 31967L0227 01/01/2007
Repeal 31977L0388 01/01/2007
Repeal 31978L0583 01/01/2007
Repeal 31980L0368 01/01/2007
Repeal 31984L0386 01/01/2007
Repeal 31989L0465 01/01/2007
Repeal 31991L0680 abrogation partielle sauf article 2 01/01/2007
Repeal 31992L0077 01/01/2007
Repeal 31992L0111 01/01/2007
Repeal 31994L0004 abrogation partielle article 2 01/01/2007
Repeal 31994L0005 01/01/2007
Repeal 31994L0076 01/01/2007
Repeal 31995L0007 01/01/2007
Repeal 31996L0042 01/01/2007
Repeal 31996L0095 01/01/2007
Repeal 31998L0080 01/01/2007
Repeal 31999L0049 01/01/2007
Repeal 31999L0059 01/01/2007
Repeal 31999L0085 01/01/2007
Repeal 32000L0017 01/01/2007
Repeal 32000L0065 01/01/2007
Repeal 32001L0004 01/01/2007
Repeal 32001L0115 01/01/2007
Repeal 32002L0038 01/01/2007
Repeal 32002L0093 01/01/2007
Repeal 32003L0092 01/01/2007
Repeal 32004L0007 01/01/2007
Repeal 32004L0015 01/01/2007
Repeal 32004L0066 abrogation partielle appendice point V 01/01/2007
Repeal 32005L0092 01/01/2007
Repeal 32006L0018 01/01/2007
Repeal 32006L0058 01/01/2007
Implicit repeal 32006L0069 01/01/2007
Repeal 32006L0069 abrogation partielle article 1 01/01/2007
Repeal 32006L0098 abrogation partielle 01/01/2007
Modified by:
Relation Act Comment Subdivision concerned From To
Corrected by 32006L0112R(01) (CS, EL, EN, FR, HU, LT, MT, PL)
Corrected by 32006L0112R(02) (DA, DE, ES, IT, SK, SV)
Corrected by 32006L0112R(03) (FI, LV, SL)
Corrected by 32006L0112R(04) (NL)
Corrected by 32006L0112R(05) (ET)
Corrected by 32006L0112R(06) (PT)
Corrected by 32006L0112R(07) (ET)
Corrected by 32006L0112R(08) (IT)
Corrected by 32006L0112R(09) (BG)
Corrected by 32006L0112R(10) (EN)
Corrected by 32006L0112R(11) (BG)
Corrected by 32006L0112R(12) (BG, ES, EL, FR, HU, PT)
Corrected by 32006L0112R(13) (DE)
Corrected by 32006L0112R(14) (EL)
Corrected by 32006L0112R(15) (LT)
Corrected by 32006L0112R(16) (NL)
Corrected by 32006L0112R(17) (BG)
Corrected by 32006L0112R(18) (EL)
Corrected by 32006L0112R(19) (SK)
Corrected by 32006L0112R(20) (SV)
Modified by 32006L0138 modification article 57.2 01/01/2007
Modified by 32006L0138 remplacement article 56.3 01/01/2007
Modified by 32006L0138 remplacement article 357 01/01/2007
Modified by 32006L0138 remplacement article 59.2 01/01/2007
Derogated in 32007D0133 dérogation article 167 01/01/2007
Derogated in 32007D0250 dérogation article 193
Derogated in 32007D0441 dérogation article 168 DATNOT
Derogated in 32007D0441 dérogation article 26.1A) DATNOT
Derogated in 32007D0485 dérogation article 2.1PTD) DATEFF
Derogated in 32007D0740 dérogation article 193 31/12/2009
Derogated in 32007D0884 dérogation article 169 01/01/2008
Derogated in 32007D0884 dérogation article 168 01/01/2008
Derogated in 32007D0884 dérogation article 26.1 PT A) 01/01/2008
Modified by 32007L0075 modification article 129.1 01/01/2008
Modified by 32007L0075 suppression article 130 01/01/2008
Modified by 32007L0075 modification article 125 01/01/2008
Modified by 32007L0075 suppression article 124 01/01/2008
Modified by 32007L0075 suppression article 126 01/01/2008
Modified by 32007L0075 remplacement article 128 01/01/2008
Modified by 32007L0075 modification article 129.2 01/01/2008
Modified by 32007L0075 remplacement article 123 01/01/2008
Modified by 32007L0075 modification article 127 01/01/2008
Derogated in 32008D0084 dérogation article 5 DATEFF
Derogated in 32008D0737 dérogation article 285 15/09/2008
Modified by 32008L0008 remplacement article 366.1 01/01/2015
Modified by 32008L0008 suppression article 357 01/01/2015
Modified by 32008L0008 remplacement article 59 BIS 01/01/2015
Modified by 32008L0008 modification article 358 01/01/2010
Modified by 32008L0008 remplacement article 171.3 01/01/2010
Modified by 32008L0008 remplacement CH 3 01/01/2010
Modified by 32008L0008 modification article 170 01/01/2010
Modified by 32008L0008 remplacement article 56.2 01/01/2013
Modified by 32008L0008 modification article 204.4 01/01/2015
Modified by 32008L0008 adjonction article 171 BIS 01/01/2010
Modified by 32008L0008 remplacement TITRE titre 12 CH 6 01/01/2015
Modified by 32008L0008 remplacement article 365 01/01/2015
Modified by 32008L0008 modification article 264.1 01/01/2010
Modified by 32008L0008 remplacement article 359 01/01/2015
Modified by 32008L0008 remplacement article 56.3 01/01/2009
Modified by 32008L0008 complément titre 12 CH 6 01/01/2015
Modified by 32008L0008 complément article 214 01/01/2010
Modified by 32008L0008 adjonction article 192 BIS 01/01/2010
Modified by 32008L0008 remplacement article 363 01/01/2015
Modified by 32008L0008 remplacement TITRE annexe 2 01/01/2015
Modified by 32008L0008 modification titre 5 CH 3 01/01/2015
Modified by 32008L0008 remplacement article 57.2 01/01/2009
Modified by 32008L0008 adjonction article 358 BIS 01/01/2015
Modified by 32008L0008 remplacement article 361 01/01/2015
Modified by 32008L0008 remplacement article 362 01/01/2015
Modified by 32008L0008 modification TITRE titre 12 CH 6 01/01/2015
Modified by 32008L0008 remplacement article 357 01/01/2009
Modified by 32008L0008 remplacement article 196 01/01/2010
Modified by 32008L0008 remplacement article 367 01/01/2015
Modified by 32008L0008 remplacement article 262 01/01/2010
Modified by 32008L0008 modification annexe 2 01/01/2011
Modified by 32008L0008 remplacement article 360 01/01/2015
Modified by 32008L0008 modification article 59 01/01/2015
Modified by 32008L0008 remplacement article 368 01/01/2015
Modified by 32008L0008 remplacement article 171.1 01/01/2010
Modified by 32008L0008 remplacement article 59.2 01/01/2009
Modified by 32008L0008 remplacement article 364 01/01/2015
Modified by 32008L0008 suppression article 59 TER 01/01/2015
Modified by 32008L0008 remplacement article 369.1 01/01/2015
Modified by 32008L0008 remplacement article 358 01/01/2015
Modified by 32008L0008 modification article 98.2 01/01/2010
Modified by 32008L0117 remplacement article 265.2 21/01/2009
Modified by 32008L0117 remplacement article 264.2 21/01/2009
Modified by 32008L0117 remplacement article 64.2 21/01/2009
Modified by 32008L0117 remplacement article 263 21/01/2009
Modified by 32008L0117 modification article 66 21/01/2009
Derogated in 32009D0118 dérogation article 5 DATEFF
Derogated in 32009D0790 dérogation article 287 01/01/2010 31/12/2012
Derogated in 32009D0791 dérogation article 168 01/01/2010 31/12/2012
Derogated in 32009D0938 dérogation article 167 01/01/2010
Derogated in 32009D0939 dérogation article 167 01/01/2010
Modified by 32009D1008 dérogation article 193 01/01/2010 31/12/2012
Derogated in 32009D1013 dérogation article 168 01/01/2010 31/12/2012
Derogated in 32009D1022 dérogation article 167 01/01/2010 31/12/2012
Modified by 32009L0047 suppression article 128.2 01/06/2009
Modified by 32009L0047 remplacement article 105 01/06/2009
Modified by 32009L0047 suppression article 129.1 01/06/2009
Modified by 32009L0047 suppression article 116 01/06/2009
Modified by 32009L0047 suppression article 117.1 01/06/2009
Modified by 32009L0047 remplacement article 115 01/06/2009
Modified by 32009L0047 suppression article 125.2 01/06/2009
Modified by 32009L0047 suppression article 127 01/01/2011
Modified by 32009L0047 modification annexe 3 01/06/2009
Modified by 32009L0047 modification article 114.1 01/06/2009
Modified by 32009L0047 adjonction article 104BI 01/06/2009
Modified by 32009L0047 adjonction article 111PTC) 01/01/2011
Modified by 32009L0047 suppression annexe 4 01/06/2009
Modified by 32009L0047 suppression titre 8 CH3 01/06/2009
Modified by 32009L0069 adjonction article 143.2 24/07/2009
Modified by 32009L0069 modification article 143.1 24/07/2009
Modified by 32009L0069 remplacement article 22 24/07/2009
Modified by 32009L0069 modification article 140 24/07/2009
Modified by 32009L0162 remplacement article 15.1 15/01/2010
Modified by 32009L0162 modification titre 5 CH 1 15/01/2010
Modified by 32009L0162 adjonction article 390BI 15/01/2010
Modified by 32009L0162 adjonction article 168BI 15/01/2010
Modified by 32009L0162 adjonction article 390TR 15/01/2010
Modified by 32009L0162 modification article 287 15/01/2010
Modified by 32009L0162 modification article 391 15/01/2010
Modified by 32009L0162 modification article 221.2 15/01/2010
Modified by 32009L0162 modification article 17.2 15/01/2010
Modified by 32009L0162 modification article 80.1 15/01/2010
Modified by 32009L0162 remplacement annexe 10 titre 15/01/2010
Modified by 32009L0162 modification article 59 15/01/2010
Modified by 32009L0162 remplacement article 13.2 15/01/2010
Modified by 32009L0162 modification article 151.1 15/01/2010
Modified by 32009L0162 remplacement article 102 15/01/2010
Modified by 32009L0162 modification article 136 15/01/2010
Modified by 32009L0162 modification article 143 15/01/2010
Modified by 32009L0162 remplacement article 2.3 15/01/2010
Derogated in 32010D0039 dérogation article 168 01/01/2010 31/12/2012
Derogated in 32010D0039 dérogation article 250 01/01/2010 31/12/2012
Derogated in 32010D0039 dérogation article 193 01/01/2010 31/12/2012
Derogated in 32010D0099 dérogation article 193 01/01/2010 31/12/2012
Derogated in 32010D0579 dérogation article 5 00/00/0000
Derogated in 32010D0580 dérogation article 193 01/01/2010 31/12/2012
Derogated in 32010D0581 dérogation article 26 1.A 00/00/0000
Derogated in 32010D0581 dérogation article 168 00/00/0000
Derogated in 32010D0582 dérogation article 5 00/00/0000
Derogated in 32010D0583 dérogation article 193 01/01/0001 31/12/2013
Derogated in 32010D0584 dérogation article 287 01/01/0001 31/12/2013
Modified by 32010L0023 adjonction article 199 BI 09/04/2010 30/06/2015
Modified by 32010L0045 remplacement article 237 11/08/2010
Modified by 32010L0045 adjonction article 248 BIS 11/08/2010
Modified by 32010L0045 remplacement article 238 P3 11/08/2010
Modified by 32010L0045 adjonction article 226 BIS 11/08/2010
Modified by 32010L0045 adjonction article 226 PT11BIS 11/08/2010
Modified by 32010L0045 adjonction article 226 PT7BIS 11/08/2010
Modified by 32010L0045 remplacement article 226 PT14 11/08/2010
Modified by 32010L0045 remplacement article 217 11/08/2010
Modified by 32010L0045 remplacement article 222 11/08/2010
Modified by 32010L0045 remplacement article 223 11/08/2010
Modified by 32010L0045 remplacement article 197 P1PTC 11/08/2010
Modified by 32010L0045 remplacement article 181 11/08/2010
Modified by 32010L0045 remplacement article 243 11/08/2010
Modified by 32010L0045 suppression article 228 11/08/2010
Modified by 32010L0045 remplacement article 249 11/08/2010
Modified by 32010L0045 remplacement article 224 11/08/2010
Modified by 32010L0045 remplacement article 233 11/08/2010
Modified by 32010L0045 remplacement article 247 P3 11/08/2010
Modified by 32010L0045 remplacement article 221 11/08/2010
Modified by 32010L0045 adjonction article 220 BIS 11/08/2010
Modified by 32010L0045 suppression article 246 11/08/2010
Modified by 32010L0045 remplacement article 226 PT11 11/08/2010
Modified by 32010L0045 remplacement article 64 P2 11/08/2010
Modified by 32010L0045 adjonction article 167 BIS 11/08/2010
Modified by 32010L0045 adjonction article 226 PT10BIS 11/08/2010
Modified by 32010L0045 remplacement article 225 11/08/2010
Modified by 32010L0045 remplacement article 178 PTC 11/08/2010
Modified by 32010L0045 remplacement article 247 P2 11/08/2010
Modified by 32010L0045 remplacement article 226 PT13 11/08/2010
Modified by 32010L0045 remplacement article 220 11/08/2010
Modified by 32010L0045 remplacement article 238 P1 11/08/2010
Modified by 32010L0045 remplacement article 67 11/08/2010
Modified by 32010L0045 remplacement article 17 p. 2 PTF 11/08/2010
Modified by 32010L0045 suppression article 231 11/08/2010
Modified by 32010L0045 remplacement article 236 11/08/2010
Modified by 32010L0045 adjonction article 226 TER 11/08/2010
Modified by 32010L0045 remplacement article 272 P1L2 11/08/2010
Modified by 32010L0045 remplacement article 178 PTA 11/08/2010
Modified by 32010L0045 remplacement article 66 PTC 11/08/2010
Modified by 32010L0045 remplacement article 91 P2L2 11/08/2010
Modified by 32010L0045 remplacement article 235 11/08/2010
Modified by 32010L0045 remplacement article 69 11/08/2010
Modified by 32010L0045 suppression article 234 11/08/2010
Modified by 32010L0045 suppression article 238 P2 11/08/2010
Modified by 32010L0045 adjonction article 219 BIS 11/08/2010
Modified by 32010L0045 remplacement article 230 11/08/2010
Modified by 32010L0045 remplacement article 232 11/08/2010
Modified by 32010L0088 remplacement article 97 11/12/2010
Derogated in 32011D0335 dérogation article 287 01/01/2012
Derogated in 32011D0363 article 193
Derogated in 32011D0363 article 193 01/06/2011 31/05/2013
Derogated in 32012D0085 article 5 14/02/2012
Derogated in 32012D0181 dérogation article 287 PT 18 28/03/2012
Derogated in 32012D0232 dérogation article 26 .1 point A) 03/05/2012
Derogated in 32012D0232 dérogation article 168 03/05/2012
Derogated in 32012D0447 dérogation article 75 26/07/2012
Derogated in 32012D0624 dérogation article 193 01/07/2012 30/06/2014
Derogated in 32012D0794 dérogation article 5
Modified by 12012JN03/06 adjonction article 287 PT 19 01/07/2013
Modified by 12012JN05/08 remplacement article 80 P1PTB) 01/07/2013
Modified by 12012JN05/08 remplacement article 13.2 01/07/2013
Modified by 12012JN05/08 remplacement annexe X titre 01/07/2013
Modified by 12012JN05/08 remplacement article 136 PTA) 01/07/2013
Modified by 12012JN05/08 remplacement article 391 01/07/2013
Modified by 12012JN05/08 adjonction article 390 quater 01/07/2013
Modified by 12012JN05/08 remplacement article 221.3 01/07/2013
Derogated in 32013D0053 dérogation article 285 01/01/2013
Derogated in 32013D0054 dérogation article 287 PT 15 01/01/2013
Derogated in 32013D0116 article 193 31/12/2013
Derogated in 32013D0191 dérogation article 168
Derogated in 32013D0191 dérogation article 26 .1 point A)
Derogated in 32013D0191 dérogation article 168 BI
Derogated in 32013D0237 dérogation article 5
Derogated in 32013D0676 dérogation article 193
Derogated in 32013D0677 dérogation article 285
Derogated in 32013D0678 dérogation article 285 01/01/2014
Derogated in 32013D0680 dérogation article 168 01/01/2014
Derogated in 32013D0680 dérogation article 171 01/01/2014
Derogated in 32013D0680 dérogation article 169 01/01/2014
Derogated in 32013D0680 dérogation article 170 01/01/2014
Derogated in 32013D0805 dérogation article 26 .1 point A) 01/01/2014
Derogated in 32013D0805 dérogation article 168 01/01/2014
Modified by 32013L0042 adjonction article 395 .5
Modified by 32013L0042 adjonction article 199 TR 15/08/2013
Modified by 32013L0042 adjonction article 395 .5 15/08/2013
Modified by 32013L0042 adjonction article 199 TR
Modified by 32013L0043 adjonction article 199 BI.1 point I)
Modified by 32013L0043 adjonction article 199 BI.1 point J)
Modified by 32013L0043 adjonction article 199 BI.1 point I) 15/08/2013
Modified by 32013L0043 adjonction article 199 .1TR 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point H) 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point G) 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point G)
Modified by 32013L0043 adjonction article 199 BI.1 point C)
Modified by 32013L0043 adjonction article 199 BI.1 point D)
Modified by 32013L0043 adjonction article 199 BI.1 point F) 15/08/2013
Modified by 32013L0043 modification article 193
Modified by 32013L0043 adjonction article 199 BI.1 point E) 15/08/2013
Modified by 32013L0043 remplacement article 199 .2 15/08/2013
Modified by 32013L0043 remplacement article 199 .3 L2 point A)
Modified by 32013L0043 remplacement article 199 .3 L1 phrase 1 15/08/2013
Modified by 32013L0043 modification article 193 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point H)
Modified by 32013L0043 adjonction article 199 BI.1 point F)
Modified by 32013L0043 remplacement article 199 BI.1 phrase 1
Modified by 32013L0043 remplacement article 199 .4 15/08/2013
Modified by 32013L0043 remplacement article 199 .4
Modified by 32013L0043 remplacement article 199 .3 L1 phrase 1
Modified by 32013L0043 adjonction article 199 BI.1 point C) 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point E)
Modified by 32013L0043 adjonction article 199 .1BI 15/08/2013
Modified by 32013L0043 remplacement article 199 BI.1 phrase 1 15/08/2013
Modified by 32013L0043 remplacement article 199 .2
Modified by 32013L0043 adjonction article 199 .1TR
Modified by 32013L0043 remplacement article 199 .3 L2 point A) 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point D) 15/08/2013
Modified by 32013L0043 adjonction article 199 BI.1 point J) 15/08/2013
Modified by 32013L0043 adjonction article 199 .1BI
Modified by 32013L0061 remplacement article 6.1 point C) 01/01/2014
Derogated in 32014D0796 dérogation article 287 .10
Derogated in 32014D0797 dérogation article 26 .1 point A)
Derogated in 32014D0797 dérogation article 168
Derogated in 32014D0797 dérogation article 168 BI
Derogated in 32015D1401 Italie article 226
Derogated in 32015D1401 Italie article 206
Derogated in 32015D2109 Royaume-Uni article 168a 01/01/2016 31/12/2018
Derogated in 32015D2109 Royaume-Uni article 26 paragraphe 1 point (a) 01/01/2016 31/12/2018
Derogated in 32015D2109 Royaume-Uni article 168 01/01/2016 31/12/2018
Derogated in 32015D2429 article 168a
Derogated in 32015D2429 article 26 paragraphe 1 point (a)
Derogated in 32015D2429 article 168
Modified by 32016L0856 remplacement article 97 01/06/2016
Modified by 32016L1065 adjonction article 73a 02/07/2016
Modified by 32016L1065 adjonction titre XV chapitre 2a 02/07/2016
Modified by 32016L1065 adjonction titre IV chapitre 5 02/07/2016
Derogated in 32017D0563 article 287 point 8 01/01/2018
Derogated in 32017D0784 Italie article 226 01/07/2017 30/06/2020
Derogated in 32017D0784 Italie article 206 01/07/2017 30/06/2020
Derogated in 32017D1769 article 2 paragraphe 1 point (d) 27/09/2017
Derogated in 32017D1769 article 5 27/09/2017
Derogated in 32017D1855 article 287 point 18 01/01/2018
Derogated in 32017D1856 article 193 01/01/2018 31/12/2020
Derogated in 32017D2013 article 193 10/11/2017 31/12/2018
Derogated in 32017D2408 article 287 point 10 01/01/2018
Modified by 32017L2455 adjonction article 242a 01/07/2021
Modified by 32017L2455 abrogation article 58 paragraphe 2 01/07/2021
Modified by 32017L2455 abrogation article 34 01/07/2021
Modified by 32017L2455 remplacement article 369g 01/07/2021
Modified by 32017L2455 adjonction titre XII chapitre 7 01/07/2021
Modified by 32017L2455 remplacement titre XII chapitre 6 texte 01/07/2021
Modified by 32017L2455 abrogation article 58 paragraphe 4 01/07/2021
Modified by 32017L2455 remplacement article 369j 01/07/2021
Modified by 32017L2455 remplacement article 369f 01/07/2021
Modified by 32017L2455 abrogation article 58 paragraphe 5 01/07/2021
Modified by 32017L2455 abrogation article 358 point 1 01/07/2021
Modified by 32017L2455 remplacement article 368 01/07/2021
Modified by 32017L2455 adjonction article 143 paragraphe 1 point (ca) 01/07/2021
Modified by 32017L2455 adjonction article 14 paragraphe 4 01/07/2021
Modified by 32017L2455 remplacement titre XII chapitre 6 section 3 texte 01/07/2021
Modified by 32017L2455 abrogation article 358 point 2 01/07/2021
Modified by 32017L2455 adjonction article 14a 01/07/2021
Modified by 32017L2455 remplacement article 35 01/07/2021
Modified by 32017L2455 remplacement article 361 paragraphe 1 point (e) 01/01/2019
Modified by 32017L2455 remplacement SECTION 2 texte 01/07/2021
Modified by 32017L2455 remplacement article 369b 01/07/2021
Modified by 32017L2455 abrogation article 358 point 3 01/07/2021
Modified by 32017L2455 remplacement article 363 point (a) 01/07/2021
Modified by 32017L2455 remplacement article 58 01/01/2019
Modified by 32017L2455 remplacement article 220 paragraphe 1 point 2 01/07/2021
Modified by 32017L2455 remplacement article 33 01/07/2021
Modified by 32017L2455 remplacement article 362 01/07/2021
Modified by 32017L2455 remplacement article 369i paragraphe 1 01/07/2021
Modified by 32017L2455 remplacement article 365 01/07/2021
Modified by 32017L2455 adjonction titre V chapitre 3a 01/07/2021
Modified by 32017L2455 remplacement article 219a 01/01/2019
Modified by 32017L2455 adjonction titre XII chapitre 8 01/07/2021
Modified by 32017L2455 adjonction article 66a 01/07/2021
Modified by 32017L2455 adjonction titre XII chapitre 6 chapitre 4 01/07/2021
Modified by 32017L2455 remplacement article 369e point (a) 01/07/2021
Modified by 32017L2455 remplacement article 369h paragraphe 1 alinéa 2 phrase 2 01/07/2021
Modified by 32017L2455 remplacement article 358a point 1 01/01/2019
Modified by 32017L2455 remplacement article 359 01/07/2021
Modified by 32017L2455 remplacement article 369e texte 01/07/2021
Modified by 32017L2455 abrogation article 58 paragraphe 3 01/07/2021
Modified by 32017L2455 abrogation article 58 paragraphe 6 01/07/2021
Modified by 32017L2455 remplacement article 369k paragraphe 1 01/07/2021
Modified by 32017L2455 remplacement article 364 01/07/2021
Modified by 32017L2455 remplacement article 369c 01/07/2021
Modified by 32017L2455 adjonction article 358a point 3 01/07/2021
Modified by 32017L2455 adjonction article 369a point 3 01/07/2021
Derogated in 32018D0279 article 287 point 13 01/01/2018
Derogated in 32018D0457 article 193 14/03/2018
Derogated in 32018D0485 article 75 01/01/2018 31/12/2020
Derogated in 32018D0486 article 193 01/01/2018 31/12/2020
Derogated in 32018D0593 article 232 01/07/2018 31/12/2021
Derogated in 32018D0593 article 218 01/07/2018 31/12/2021
Derogated in 32018D0789 article 193 31/12/2021
Derogated in 32018D0918 article 5 27/06/2018
Derogated in 32018D1490 article 287 point 12 01/01/2019
Derogated in 32018D1492 article 193 04/10/2018 31/12/2018
Derogated in 32018D1493 article 168 01/01/2019 31/12/2021
Derogated in 32018D1493 article 26 paragraphe 1 point (a) 01/01/2019 31/12/2021
Derogated in 32018D1493 article 168a 01/01/2019 31/12/2021
Derogated in 32018D1904 article 285 01/01/2020
Derogated in 32018D1918 article 168 01/01/2019 31/12/2020
Derogated in 32018D1918 article 16 01/01/2019 31/12/2020
Derogated in 32018D1994 article 26 paragraphe 1 point (a) 01/01/2019 31/12/2021
Derogated in 32018D1994 article 168 01/01/2019 31/12/2021
Modified by 32018L0912 remplacement article 97 17/07/2018
Modified by 32018L1695 remplacement article 199b 02/12/2018
Modified by 32018L1695 remplacement article 193 02/12/2018
Modified by 32018L1695 abrogation article 395 paragraphe 5 02/12/2018
Modified by 32018L1695 remplacement article 199a paragraphe 1 texte 02/12/2018
Modified by 32018L1713 remplacement annexe III point 6 04/12/2018
Modified by 32018L1713 remplacement article 98 paragraphe 2 L 2 04/12/2018
Modified by 32018L1713 adjonction article 99 paragraphe 3 04/12/2018
Modified by 32018L1910 adjonction article 243 paragraphe 3 27/12/2018
Modified by 32018L1910 adjonction article 17a 27/12/2018
Modified by 32018L1910 abrogation article 404 27/12/2018
Modified by 32018L1910 adjonction titre (sous-division) V chapitre 1 section 2 A 36a 27/12/2018
Modified by 32018L1910 remplacement article 138 paragraphe 1 27/12/2018
Modified by 32018L1910 remplacement article 262 27/12/2018
Modified by 32018L1910 abrogation article 403 27/12/2018
Modified by 32018L1910 adjonction article 138 paragraphe 1a 27/12/2018
Modified by 32018L2057 adjonction article 199c 16/01/2019 30/06/2022
Derogated in 32019D0309 article 193 01/03/2019 28/02/2022
Derogated in 32019D0310 article 226 01/03/2019 28/02/2022
Derogated in 32019D1592 article 193 01/01/2020 31/12/2022
Derogated in 32019D1903 article 193 01/01/2020 30/06/2022
Derogated in 32019D2244 article 5 17/12/2019
Modified by 32019L0475 abrogation article 6 paragraphe 2 point (f) 14/04/2019
Modified by 32019L0475 abrogation article 6 paragraphe 2 point (g) 14/04/2019
Modified by 32019L0475 adjonction article 6 paragraphe 1 point (f) 14/04/2019
Modified by 32019L0475 adjonction article 6 paragraphe 1 point (g) 14/04/2019
Modified by 32019L1995 remplacement titre (sous-division) XII chapitre 6 section 3 TEXT 22/12/2019
Modified by 32019L1995 adjonction article 136a 22/12/2019
Modified by 32019L1995 remplacement article 369e point (a) 22/12/2019
Modified by 32019L1995 remplacement article 369b 22/12/2019
Modified by 32019L1995 remplacement article 369g paragraphe 1 22/12/2019
Modified by 32019L1995 remplacement article 369g paragraphe 2 22/12/2019
Modified by 32019L1995 remplacement article 66a 22/12/2019
Modified by 32019L1995 remplacement article 369zb paragraphe 2 22/12/2019
Modified by 32019L1995 remplacement titre (sous-division) XII chapitre 6 titre 22/12/2019
Modified by 32019L1995 remplacement article 369g paragraphe 3 22/12/2019
Modified by 32019L1995 adjonction titre (sous-division) V chapitre 1 section 2 A 36b 22/12/2019
Modified by 32019L1995 remplacement article 369a 22/12/2019
Modified by 32019L1995 remplacement article 369f 22/12/2019
Modified by 32019L1995 remplacement article 204 paragraphe 1 alinéa 3 22/12/2019
Modified by 32019L1995 remplacement article 169 point (b) 22/12/2019
Modified by 32019L1995 remplacement article 272 paragraphe 1 point (b) 22/12/2019
Modified by 32019L2235 adjonction article 151 paragraphe 1 point (bb) 19/01/2020
Modified by 32019L2235 adjonction article 22 alinéa 19/01/2020
Modified by 32019L2235 adjonction article 143 paragraphe 1 point (ga) 19/01/2020
Modified by 32019L2235 adjonction article 151 paragraphe 1 point (ba) 19/01/2020
Derogated in 32020D0647 article 285 01/01/2020 31/12/2024
Derogated in 32020D0774 article 287 point 5 01/01/2021 31/12/2024
Derogated in 32020D2189 article 168 01/01/2021 31/12/2023
Derogated in 32020D2189 article 168a 01/01/2021 31/12/2023
Modified by 32020L0284 adjonction titre (sous-division) XI chapitre 4 section 2a 22/03/2020
Modified by 32020L0285 remplacement article 290 phrase 2 22/03/2020
Modified by 32020L0285 adjonction article 288a 22/03/2020
Modified by 32020L0285 remplacement article 2 paragraphe 1 point (b) PT (i) 22/03/2020
Modified by 32020L0285 adjonction titre (sous-division) XII chapitre 1 section 2a 22/03/2020
Modified by 32020L0285 abrogation article 283 paragraphe 1 point (c) 22/03/2020
Modified by 32020L0285 remplacement article 139 paragraphe 2 22/03/2020
Modified by 32020L0285 remplacement article 314 point (c) 22/03/2020
Modified by 32020L0285 remplacement article 288 22/03/2020
Modified by 32020L0285 adjonction article 284e 22/03/2020
Modified by 32020L0285 adjonction article 284a 22/03/2020
Modified by 32020L0285 remplacement article 139 paragraphe 1 alinéa 1 22/03/2020
Modified by 32020L0285 adjonction article 284d 22/03/2020
Modified by 32020L0285 abrogation article 272 paragraphe 1 point (d) 22/03/2020
Modified by 32020L0285 remplacement article 282 22/03/2020
Modified by 32020L0285 adjonction article 284b 22/03/2020
Modified by 32020L0285 remplacement titre (sous-division) XII chapitre 1 section 2 TEXT 22/03/2020
Modified by 32020L0285 remplacement article 284 22/03/2020
Modified by 32020L0285 abrogation article 287 22/03/2020
Modified by 32020L0285 abrogation article 292 22/03/2020
Modified by 32020L0285 abrogation article 291 22/03/2020
Modified by 32020L0285 abrogation article 285 22/03/2020
Modified by 32020L0285 adjonction titre (sous-division) XII chapitre 1 section -1 22/03/2020
Modified by 32020L0285 abrogation article 167a paragraphe 3 22/03/2020
Modified by 32020L0285 remplacement article 334 point (c) 22/03/2020
Modified by 32020L0285 remplacement article 270 point (a) 22/03/2020
Modified by 32020L0285 abrogation article 286 22/03/2020
Modified by 32020L0285 remplacement article 167a paragraphe 2 22/03/2020
Modified by 32020L0285 adjonction article 220a paragraphe 1 point (c) 22/03/2020
Modified by 32020L0285 remplacement article 169 point (a) 22/03/2020
Modified by 32020L0285 abrogation titre (sous-division) XII chapitre 1 section 3 22/03/2020
Modified by 32020L0285 adjonction article 284c 22/03/2020
Modified by 32020L1756 adjonction article 215 alinéa 26/11/2020
Modified by 32020L2020 adjonction article 129a 12/12/2020
Derogated in 32021D0086 article 287 01/01/2021 31/12/2024
Completed by 32021D0512 article 168 01/01/2021 31/12/2023
Completed by 32021D0512 article 16 01/01/2021 31/12/2023
Derogated in 32021D0753 article 287 point 13 10/05/2021 31/12/2024
Derogated in 32021D1778 article 193 07/10/2021 31/12/2024
Derogated in 32021D1998 article 168 16/11/2021
Derogated in 32021D1998 article 26 paragraphe 1 point (a) 16/11/2021
Derogated in 32021D1998 article 168a 16/11/2021
Modified by 32021L1159 remplacement article 151 paragraphe 1 alinéa 2 01/01/2021
Modified by 32021L1159 adjonction article 151 paragraphe 1 alinéa 1 point (ab) 01/01/2021
Modified by 32021L1159 adjonction article 143 paragraphe 3 01/01/2021
Modified by 32021L1159 adjonction article 151 paragraphe 3 01/01/2021
Modified by 32021L1159 adjonction article 143 paragraphe 1 point (fb) 01/01/2021
Derogated in 32022D0133 article 232 01/01/2024 31/12/2026
Derogated in 32022D0133 article 218 01/01/2024 31/12/2026
Derogated in 32022D0865 article 287 point 7 31/05/2022 31/12/2024
Derogated in 32022D1003 article 218 01/01/2024 31/12/2026
Derogated in 32022D1003 article 232 01/01/2024 31/12/2026
Derogated in 32022D2254 article 287 point 17 16/11/2022 31/12/2024
Modified by 32022L0542 remplacement article 81 alinéa 1 06/04/2022
Modified by 32022L0542 remplacement annexe III point 19 06/04/2022
Modified by 32022L0542 Suppression article 123 06/04/2022
Modified by 32022L0542 adjonction article 94 paragraphe 3 06/04/2022
Modified by 32022L0542 adjonction annexe III point 25 06/04/2022
Modified by 32022L0542 adjonction annexe III point 27 06/04/2022
Modified by 32022L0542 remplacement article 104 06/04/2022
Modified by 32022L0542 Suppression article 387 point (c) 06/04/2022
Modified by 32022L0542 adjonction article 54 paragraphe 1 alinéa 06/04/2022
Modified by 32022L0542 remplacement article 98 06/04/2022
Modified by 32022L0542 Suppression article 128 06/04/2022
Modified by 32022L0542 remplacement annexe III point 11 06/04/2022
Modified by 32022L0542 remplacement article 316 paragraphe 1 06/04/2022
Modified by 32022L0542 adjonction article 98a 06/04/2022
Modified by 32022L0542 remplacement annexe III point 21 06/04/2022
Modified by 32022L0542 Suppression annexe III point 14 06/04/2022
Modified by 32022L0542 remplacement article 100 06/04/2022
Modified by 32022L0542 Suppression article 104a 06/04/2022
Modified by 32022L0542 remplacement annexe III point 18 06/04/2022
Modified by 32022L0542 Suppression article 125 06/04/2022
Modified by 32022L0542 adjonction annexe III point 22 06/04/2022
Modified by 32022L0542 Suppression article 101 06/04/2022
Modified by 32022L0542 remplacement annexe III point 7 06/04/2022
Modified by 32022L0542 remplacement article 59a texte 06/04/2022
Modified by 32022L0542 adjonction annexe III point 26 06/04/2022
Modified by 32022L0542 remplacement article 221 paragraphe 3 06/04/2022
Modified by 32022L0542 adjonction article 105b 06/04/2022
Modified by 32022L0542 adjonction annexe III point 24 06/04/2022
Modified by 32022L0542 remplacement annexe III point 8 06/04/2022
Modified by 32022L0542 Suppression article 103 06/04/2022
Modified by 32022L0542 remplacement annexe III point 3 06/04/2022
Modified by 32022L0542 Suppression article 102 06/04/2022
Modified by 32022L0542 remplacement annexe III point 10a 06/04/2022
Modified by 32022L0542 remplacement article 94 paragraphe 2 06/04/2022
Modified by 32022L0542 remplacement annexe III point 10 06/04/2022
Modified by 32022L0542 adjonction article 105a 06/04/2022
Modified by 32022L0542 remplacement annexe III point 5 06/04/2022
Modified by 32022L0542 remplacement article 288 alinéa 1 point 2 06/04/2022
Modified by 32022L0542 remplacement annexe III point 13 06/04/2022
Modified by 32022L0542 adjonction titre (sous-division) VIII chapitre 2 section 2a 06/04/2022
Modified by 32022L0542 adjonction annexe III point 28 06/04/2022
Modified by 32022L0542 Suppression article 129 06/04/2022
Modified by 32022L0542 adjonction annexe III point 11a 06/04/2022
Modified by 32022L0542 Suppression titre (sous-division) VIII chapitre 4 06/04/2022
Modified by 32022L0542 remplacement annexe III point 4 06/04/2022
Modified by 32022L0542 adjonction annexe III point 23 06/04/2022
Modified by 32022L0542 adjonction annexe III point 10c 06/04/2022
Modified by 32022L0542 Suppression article 99 06/04/2022
Modified by 32022L0542 remplacement annexe III point 6 06/04/2022
Modified by 32022L0542 Suppression annexe III titre 06/04/2022
Modified by 32022L0542 adjonction article 53 alinéa 06/04/2022
Modified by 32022L0542 remplacement annexe III point 15 06/04/2022
Modified by 32022L0542 adjonction annexe III point 29 06/04/2022
Modified by 32022L0542 Suppression article 105 06/04/2022
Modified by 32022L0890 Suppression article 199a paragraphe 4 11/06/2022
Modified by 32022L0890 Suppression article 199a paragraphe 3 11/06/2022
Modified by 32022L0890 remplacement article 199a paragraphe 1 texte 11/06/2022
Modified by 32022L0890 remplacement article 199b paragraphe 6 11/06/2022
Modified by 32022L0890 Suppression article 199a paragraphe 5 11/06/2022
Derogated in 32023D0664 article 285 01/01/2023 31/12/2024
Derogated in 32023D1025 article 287 point 12 25/05/2023 31/12/2024
Subsequent related instruments:
Affected by case: