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1. FEDERALE OVERHEIDSDIENST FINANCIEN - 11 FEBRUARI 2019.— Wet tot wijziging van het Wetboek van de belasting over de toegevoegde waarde met betrekking tot de behandeling van vouchers en de bijzondere regelingen voortelecommunicatiediensten, radio- en televisieomroepdiensten ofelektronische diensten verricht voor niet-belastingplichtigen

   FEDERALE OVERHEIDSDIENST FINANCIEN - 11 FEBRUARI 2019.— Wet tot wijziging van het Wetboek van de belasting over de toegevoegde waarde met betrekking tot de behandeling van vouchers en de bijzondere regelingen voortelecommunicatiediensten, radio- en televisieomroepdiensten ofelektronische diensten verricht voor niet-belastingplichtigen
   NL

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   Official publication: Belgisch Staatsblad ; Publication date: 2019-02-22 ; Page: 17992-17995

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1. Закон за изменение и допълнение на Закона за данък върху добавената стойност

   Закон за изменение и допълнение на Закона за данък върху добавената стойност
   BG

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   Official publication: Държавен вестник ; Number: 14 ; Publication date: 2022-02-18 ; Page: 3-9 Direct text access:

   

1. Закон за изменение и допълнение на Закона за корпоративното подоходно облагане.

   Закон за изменение и допълнение на Закона за корпоративното подоходно облагане.
   BG

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   Official publication: Държавен вестник ; Number: 98 ; Publication date: 2018-11-27

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1. Zákon č. 235/2004 Sb., o dani z přidané hodnoty

   Zákon č. 235/2004 Sb., o dani z přidané hodnoty
   CS

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   Official publication: Sbirka Zakonu CR ; Publication date: 2004-04-23 Direct text access:

   

2. Zákon č. 80/2019 Sb., kterým se mění zákony v oblasti daní a některé další zákony

   Zákon č. 80/2019 Sb., kterým se mění zákony v oblasti daní a některé další zákony
   CS

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   Official publication: Sbirka Zakonu CR ; Publication date: 2019-03-27 Direct text access:

   

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1. Lov om ændring af selskabsskatteloven, lov om ophævelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud (EF-voldgiftskonventionen), momsloven og forskellige andre love.

   Lov om ændring af selskabsskatteloven, lov om ophævelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud (EF-voldgiftskonventionen), momsloven og forskellige andre love.
   DA

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   Official publication: Lovtidende A ; Publication date: 2018-12-28

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1. Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften

   Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften
   DE

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   Official publication: Bundesgesetzblatt Teil 1 ( BGB 1 ) ; Number: 45 ; Publication date: 2018-12-14 ; Page: 02338-02353

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1. Käibemaksuseaduse muutmise seadus

   Käibemaksuseaduse muutmise seadus
   ET

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   Official publication: Elektrooniline Riigi Teataja ; Number: RT I, 29.11.2018, 2 ; Publication date: 1001-01-01

   National website​

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1. European Union (Value-Added Tax) (Vouchers) Regulations 2018

   European Union (Value-Added Tax) (Vouchers) Regulations 2018
   EN

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   Official publication: Iris Oifigiúl ; Publication date: 2019-01-04 ; Page: 00022-00022

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1. Ι. Κύρωση της Συμφωνίας για την Ασιατική Τράπεζα Υποδομών και Επενδύσεων, ΙΙ. Εναρμόνιση του Κώδικα Φ.Π.Α. με την Οδηγία (ΕΕ) 2016/1065, ΙΙΙ. Ενσωμάτωση των σημείων 1, 2, 4 και 5 του άρθρου 2 και των άρθρων 4, 6, 7 και 8 της Οδηγίας 1164/2016, ΙV. Τροποποίηση του ν. 2971/2001 και άλλες διατάξεις.

   Ι. Κύρωση της Συμφωνίας για την Ασιατική Τράπεζα Υποδομών και Επενδύσεων, ΙΙ. Εναρμόνιση του Κώδικα Φ.Π.Α. με την Οδηγία (ΕΕ) 2016/1065, ΙΙΙ. Ενσωμάτωση των σημείων 1, 2, 4 και 5 του άρθρου 2 και των άρθρων 4, 6, 7 και 8 της Οδηγίας 1164/2016, ΙV. Τροποποίηση του ν. 2971/2001 και άλλες διατάξεις.
   EL

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   Official publication: Εφημερίς της Κυβερνήσεως (ΦΕΚ) (Τεύχος Α) ; Number: 65 ; Publication date: 2019-04-24 ; Page: 01669-01860 ; Transposition declaration: Complete Direct text access:

   

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1. Resolución de 28 de diciembre de 2018, de la Dirección General de Tributos, sobre el tratamiento de los bonos en el Impuesto sobre el Valor Añadido

   Resolución de 28 de diciembre de 2018, de la Dirección General de Tributos, sobre el tratamiento de los bonos en el Impuesto sobre el Valor Añadido
   ES

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   Official publication: Boletín Oficial del Estado ( B.O.E ) ; Number: 315/2018 ; Publication date: 2018-12-31 ; Page: 30959-30964 Direct text access:

   

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1. LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019

   LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019
   FR

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   Official publication: Journal Officiel de la République Française (JORF) ; Publication date: 2018-12-30

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1. Zakon o porezu na dodanu vrijednost

   Zakon o porezu na dodanu vrijednost
   HR

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   Official publication: Narodne Novine ; Number: 73/13 ; Publication date: 1001-01-01

2. Rješenje Ustavnog suda RH broj: U-I-3861/2013. od 16. srpnja 2013.

   Rješenje Ustavnog suda RH broj: U-I-3861/2013. od 16. srpnja 2013.
   HR

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   Official publication: Narodne Novine ; Number: 99/13 ; Publication date: 1001-01-01

3. Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

   Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
   HR

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   Official publication: Narodne Novine ; Number: 148/13 ; Publication date: 1001-01-01

4. Rješenje Ustavnog suda RH broj: U-I-3861/2013 od 13. prosinca 2013.

   Rješenje Ustavnog suda RH broj: U-I-3861/2013 od 13. prosinca 2013.
   HR

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   Official publication: Narodne Novine ; Number: 153/13 ; Publication date: 1001-01-01

5. Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

   Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
   HR

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   Official publication: Narodne Novine ; Number: 143/14 ; Publication date: 1001-01-01

6. Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

   Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
   HR

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   Official publication: Narodne Novine ; Number: 115/16 ; Publication date: 1001-01-01

7. Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost ˝NN 106/18˝

   Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost ˝NN 106/18˝
   HR

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   Official publication: Narodne Novine ; Number: 106/18 ; Publication date: 1001-01-01

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1. Attuazione della direttiva(UE) 2016/1065 del Consiglio, del 27 giugno 2016, recante modifica della direttiva 2006/112/CE per quanto riguarda il trattamento dei buoni-corrispettivo.

   Attuazione della direttiva(UE) 2016/1065 del Consiglio, del 27 giugno 2016, recante modifica della direttiva 2006/112/CE per quanto riguarda il trattamento dei buoni-corrispettivo.
   IT

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   Official publication: Gazzetta Ufficiale della Repubblica Italiana ; Number: 300 ; Publication date: 2018-12-28

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1. Ο Περί Φόρου Προστιθέμενης Αξίας (Τροποποιητικός)(Αρ.2) Νόμος του 2019.

   Ο Περί Φόρου Προστιθέμενης Αξίας (Τροποποιητικός)(Αρ.2) Νόμος του 2019.
   EL

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   Official publication: Cyprus Gazette ; Number: 4705 ; Publication date: 2019-05-21 ; Page: 00441-00444 Direct text access:

   

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1. Grozījumi Pievienotās vērtības nodokļa likumā.

   Grozījumi Pievienotās vērtības nodokļa likumā.
   LV

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   Official publication: Latvijas Vēstnesis ; Number: 118 (6457) ; Publication date: 2019-06-12 Direct text access:

   

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1. Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo Nr. IX-751 2, 13, 15, 24, 62, 64, 78(1), 115(1) straipsnių pakeitimo, 2 priedo pakeitimo ir įstatymo papildymo 9(1) ir 26(1) straipsniais įstatymas Nr. XIII-1681

   Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo Nr. IX-751 2, 13, 15, 24, 62, 64, 78(1), 115(1) straipsnių pakeitimo, 2 priedo pakeitimo ir įstatymo papildymo 9(1) ir 26(1) straipsniais įstatymas Nr. XIII-1681
   LT

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   Official publication: Teisės aktų registras ; Number: 2018-20183 ; Publication date: 2018-12-10

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1. Loi du 27 février 2018 1° portant transposition de la directive (UE) 2016/1065 du Conseil du 27 juin 2016 modifiant la directive 2006/112/CE en ce qui concerne le traitement des bons ; 2° modifiant la loi modifiée du 12 février 1979 concernant la taxe sur la valeur ajoutée.

   Loi du 27 février 2018 1° portant transposition de la directive (UE) 2016/1065 du Conseil du 27 juin 2016 modifiant la directive 2006/112/CE en ce qui concerne le traitement des bons ; 2° modifiant la loi modifiée du 12 février 1979 concernant la taxe sur la valeur ajoutée.
   FR

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   Official publication: Journal officiel du Grand-Duché de Luxembourg – Mémorial A ; Number: 149 ; Publication date: 2018-02-28 ; Page: 00001-00003

   National website - ELI​

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1. 2018. évi XLI. törvény az egyes adótörvények és más kapcsolódó törvények módosításáról, valamint a bevándorlási különadóról

   2018. évi XLI. törvény az egyes adótörvények és más kapcsolódó törvények módosításáról, valamint a bevándorlási különadóról
   HU

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   Official publication: Magyar Közlöny ; Publication date: 1001-01-01 ; Page: 27257-27331

2. 2007. évi CXXVII. törvény az általános forgalmi adóról

   2007. évi CXXVII. törvény az általános forgalmi adóról
   HU

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   Official publication: Magyar Közlöny ; Publication date: 1001-01-01 ; Page: 10893-10961

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1. VALUE ADDED TAX ACT (CAP. 406), Value Added Tax Act (Amendment of Fourteenth Schedule) Regulations, 2017

   VALUE ADDED TAX ACT (CAP. 406), Value Added Tax Act (Amendment of Fourteenth Schedule) Regulations, 2017
   EN

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   Official publication: The Malta government gazette ; Number: 19,915 ; Publication date: 2017-12-06

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1. Wijziging Wet op de omzetbelasting 1968

   Wijziging Wet op de omzetbelasting 1968
   NL

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   Official publication: Staatsblad (Bulletin des Lois et des Décrets royaux) ; Number: 82 ; Publication date: 2018-03-21 ; Page: 00001-00003

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1. Erlass des Bundesministeriums für Finanzen vom 16.11.2018, BMF-010219/0221-IV/4/2018, BMF-AV Nr. 164/2018.

   Erlass des Bundesministeriums für Finanzen vom 16.11.2018, BMF-010219/0221-IV/4/2018, BMF-AV Nr. 164/2018.
   DE

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   Official publication: Obsolete ; Number: BMF-AV Nr. 164/2018 ; Publication date: 2018-11-16

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1. ustawa z dnia 22 listopada 2018 r. o zmianie ustawy o podatku od towarów i usług

   ustawa z dnia 22 listopada 2018 r. o zmianie ustawy o podatku od towarów i usług
   PL

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   Official publication: Dziennik Ustaw ; Publication date: 2018-12-28

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1. Decreto-Lei n.º 102/2008 de 20 de Junho - No uso da autorização legislativa concedida pelo artigo 91.º da Lei n.º 67-A/2007, de 31 de Dezembro, altera e republica o Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, e o Regime do IVA nas Transacções Intracomunitárias, aprovado pelo Decreto-Lei n.º 290/92, de 28 de Dezembro

   Decreto-Lei n.º 102/2008 de 20 de Junho - No uso da autorização legislativa concedida pelo artigo 91.º da Lei n.º 67-A/2007, de 31 de Dezembro, altera e republica o Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, e o Regime do IVA nas Transacções Intracomunitárias, aprovado pelo Decreto-Lei n.º 290/92, de 28 de Dezembro
   PT

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   Official publication: Diaro da Republica I ; Number: 118/2008 ; Publication date: 2008-06-20

2. Lei n.º 71/2018 de 31 de dezembro - Orçamento do Estado para 2019

   Lei n.º 71/2018 de 31 de dezembro - Orçamento do Estado para 2019
   PT

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   Official publication: Diaro da Republica I ; Number: 251/2018 ; Publication date: 2018-12-31 ; Page: 06039-06260

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1. Legea nr. 60/2019 pentru modificarea și completarea Legii nr. 227/2015 privind Codul fiscal

   Legea nr. 60/2019 pentru modificarea și completarea Legii nr. 227/2015 privind Codul fiscal
   RO

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   Official publication: Monitorul Oficial al României ; Number: 296 ; Publication date: 1001-01-01 ; Page: 00002-00003

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1. Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost

   Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost
   SL

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   Official publication: Uradni list RS ; Number: 77/2018 ; Publication date: 2018-11-30 ; Page: 11913-11915

   National website​

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1. Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov (consolidated version as amended by 323/2018 Z. z.)

   Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov (consolidated version as amended by 323/2018 Z. z.)
   SK

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   Official publication: Zbierka zákonov SR ; Publication date: 2004-04-28

2. Zákon č. 369/2018 Z. z., ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov

   Zákon č. 369/2018 Z. z., ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov
   SK

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   Official publication: Zbierka zákonov SR ; Publication date: 2018-12-20

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1. Laki arvonlisäverolain muuttamisesta / Lag om ändring av mervärdeskattelagen (416/2018) 01/06/2018

   Laki arvonlisäverolain muuttamisesta / Lag om ändring av mervärdeskattelagen (416/2018) 01/06/2018
   FI

   Translation failed   :  

   Official publication: Suomen säädöskokoelma (SK) ; Number: 416/2018 ; Publication date: 2018-06-05

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1. Lag om ändring i mervärdesskattelagen (1994:200)

   Lag om ändring i mervärdesskattelagen (1994:200)
   SV

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   Official publication: Svensk författningssamling (SFS) ; Number: 2018:1333 ; Publication date: 2018-07-02

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1. Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers

   Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers
   EN

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   Official publication: Her Majesty's Stationery Office (HMSO) ; Number: 53 (treatment of vouchers ; Publication date: 1001-01-01