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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
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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

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:
  • Amended by 32022L0543 Addition article 13 paragraph 1a Adopted on: 26/04/2022
  • Amended 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:
  • Amended by 32017L0952 Addition article 9a Adopted on: 27/06/2017
  • Amended by 32017L0952 Addition article 11 paragraph 5a Adopted on: 27/06/2017
  • Amended by 32017L0952 Replacement article 1 Adopted on: 27/06/2017
  • Amended by 32017L0952 Replacement article 2 point (9) Adopted on: 27/06/2017
  • Amended by 32017L0952 Replacement article 4 paragraph 5 point (a) PT (ii) Adopted on: 27/06/2017
  • Amended by 32017L0952 Replacement article 4 paragraph 8 Adopted on: 27/06/2017
  • Amended by 32017L0952 Replacement article 2 point (4) L Adopted on: 27/06/2017
  • Amended by 32017L0952 Addition article 2 point (11) Adopted on: 27/06/2017
  • Amended by 32017L0952 Addition article 2 point (10) Adopted on: 27/06/2017
  • Amended by 32017L0952 Addition article 9b Adopted on: 27/06/2017
  • Amended by 32017L0952 Replacement article 9 Adopted on: 27/06/2017
  • Amended by 32017L0952 Addition article 10 paragraph 1 L 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:
  • Amended by 32013L0013 Amendment annex I P. B Adopted on: 01/07/2013
  • Amended by 32013L0013 Addition annex I P. A PT K)BI Adopted on: 01/07/2013
  • Amended by 32014L0086 Replacement annex I A.U Adopted on: 14/08/2014
  • Amended by 32014L0086 Replacement annex I A.W Adopted on: 14/08/2014
  • Amended by 32014L0086 Replacement article 4 1.A Adopted on: 14/08/2014
  • Amended 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:
  • Amended by 32014L0107 Replacement article 8.3 Adopted on: 05/01/2015
  • Amended by 32014L0107 Replacement article 3.9 Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition article 25 .2 Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition article 25 .3 Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition annex II Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition annex I Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition article 25 .4 Adopted on: 05/01/2015
  • Amended by 32014L0107 Replacement article 8.5 Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition article 8.3 BI Adopted on: 05/01/2015
  • Amended by 32014L0107 Replacement article 8.6 Adopted on: 05/01/2015
  • Amended by 32014L0107 Replacement article 20 .4 Adopted on: 05/01/2015
  • Amended by 32014L0107 Addition article 8.7 BI Adopted on: 05/01/2015
  • Amended by 32014L0107 Replacement article 21 .2 Adopted on: 05/01/2015
  • Amended by 32015L2376 Completion article 3 point 15 Adopted on: 18/12/2015
  • Amended by 32015L2376 Repeal article 23 paragraph 6 Adopted on: 18/12/2015
  • Amended by 32015L2376 Replacement article 21 paragraph 3 Adopted on: 18/12/2015
  • Amended by 32015L2376 Completion article 21 paragraph 5 Adopted on: 18/12/2015
  • Amended by 32015L2376 Addition article 23a Adopted on: 18/12/2015
  • Amended by 32015L2376 Completion article 3 point 17 Adopted on: 18/12/2015
  • Amended by 32015L2376 Addition article 8b Adopted on: 18/12/2015
  • Amended by 32015L2376 Completion article 3 point 14 Adopted on: 18/12/2015
  • Amended by 32015L2376 Completion article 20 paragraph 5 Adopted on: 18/12/2015
  • Amended by 32015L2376 Addition article 8a Adopted on: 18/12/2015
  • Amended by 32015L2376 Replacement article 3 point 9 Adopted on: 18/12/2015
  • Amended by 32015L2376 Replacement article 23 paragraph 3 Adopted on: 18/12/2015
  • Amended by 32015L2376 Completion article 3 point 16 Adopted on: 18/12/2015
  • Amended by 32015L2376 Repeal article 23 paragraph 5 Adopted on: 18/12/2015
  • Amended by 32015L2376 Repeal article 8 point 5 Adopted on: 18/12/2015
  • Amended by 32015L2376 Repeal article 8 point 4 Adopted on: 18/12/2015
  • Amended by 32016L0881 Replacement article 23 paragraph 3 Adopted on: 03/06/2016
  • Amended by 32016L0881 Completion article 20 paragraph 6 Adopted on: 03/06/2016
  • Amended by 32016L0881 Completion annex III Adopted on: 03/06/2016
  • Amended by 32016L0881 Addition article 25a Adopted on: 03/06/2016
  • Amended by 32016L0881 Addition chapter II SECTION II article 8aa Adopted on: 03/06/2016
  • Amended by 32016L0881 Replacement article 3 point 9 Adopted on: 03/06/2016
  • Amended by 32016L0881 Replacement article 26 Adopted on: 03/06/2016
  • Amended by 32016L0881 Completion article 16 paragraph 6 Adopted on: 03/06/2016
  • Amended by 32016L0881 Completion article 21 paragraph 6 Adopted on: 03/06/2016
  • Amended by 32016L2258 Addition article 22 paragraph 1a Adopted on: 06/12/2016
  • Amended by 32018L0822 Replacement article 3 point 9 L 1 point (a) Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 20 paragraph 5 Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 25a Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 23 paragraph 3 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 19 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 21 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 24 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 23 Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 3 point 9 L 1 point (c) Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 8ab Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 20 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 25 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 22 Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 3 point 9 L 2 sentence 1 Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 27 Adopted on: 25/06/2018
  • Amended by 32018L0822 Replacement article 21 paragraph 5 Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition annex IV Adopted on: 25/06/2018
  • Amended by 32018L0822 Addition article 3 point 18 Adopted on: 25/06/2018
  • Amended by 32020L0876 Addition article 27b Adopted on: 27/06/2020
  • Amended by 32020L0876 Addition article 27a Adopted on: 27/06/2020
  • Amended by 32021L0514 Addition article 5a Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 8 paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 3 point 9 unnumbered paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Repeal article 7 paragraph 5 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 12 paragraph 3 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 20 paragraph 4 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 6 paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 16 paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Addition article 3 point 27 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 20 paragraph 2 unnumbered paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 3 point 9 unnumbered paragraph 1 point (a) Adopted on: 14/04/2021
  • Amended by 32021L0514 Repeal article 8b paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 11 paragraph 2 unnumbered paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Addition article 8ac Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 7 paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 23a paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Addition article 21 paragraph 7 Adopted on: 14/04/2021
  • Amended by 32021L0514 Addition section IIa Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 8b paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Repeal article 8 paragraph 3 unnumbered paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Addition article 3 point 26 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 8a paragraph 5 point (a) Adopted on: 14/04/2021
  • Amended by 32021L0514 Addition annex V Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 22 paragraph 1a Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 8a paragraph 6 point (b) Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 11 paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 25 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 16 paragraph 1 unnumbered paragraph 1 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 20 paragraph 3 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 25a Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 8 paragraph 2 Adopted on: 14/04/2021
  • Amended by 32021L0514 Replacement article 3 point 9 unnumbered paragraph 1 point (c) Adopted on: 14/04/2021

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:
  • Amended 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:
  • Amended by 32013L0013 Amendment annex I P. B Adopted on: 01/07/2013
  • Amended by 32013L0013 Addition annex I P. A PT K)BI Adopted on: 01/07/2013

Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)

OJ L 145, 10.6.2009, p. 36–41 (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:
32009L0055
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