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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
- All consolidated versions:
Council Decision (EU) 2021/991 of 7 June 2021 concerning the dock dues scheme in the French outermost regions and amending Decision No 940/2014/EU
OJ L 221, 21.6.2021, p. 1–11
(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:
- 32021D0991
Council Decision (EU) 2020/1791 of 16 November 2020 authorising France to apply a reduced rate of certain indirect taxes on ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion
OJ L 402, 1.12.2020, p. 7–12
(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:
- 32020D1791
Council Decision (EU) 2020/1790 of 16 November 2020 authorising Portugal to apply a reduced rate of excise duty on certain alcoholic products produced in the autonomous regions of Madeira and of the Azores
OJ L 402, 1.12.2020, p. 1–6
(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:
- 32020D1790
Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands
OJ L 402, 1.12.2020, p. 13–20
(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:
- 32020D1792
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 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
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- 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
- Modified by 32015L2376 Replacement article 21 paragraph 3 Adopted on: 18/12/2015
- Modified by 32015L2376 Completion article 21 paragraph 5 Adopted on: 18/12/2015
- Modified by 32015L2376 Repeal article 23 paragraph 6 Adopted on: 18/12/2015
- Modified by 32015L2376 Completion article 3 point 16 Adopted on: 18/12/2015
- Modified by 32015L2376 Repeal article 23 paragraph 5 Adopted on: 18/12/2015
- Modified by 32015L2376 Completion article 3 point 17 Adopted on: 18/12/2015
- Modified by 32016L0881 Completion annex III Adopted on: 03/06/2016
- Modified by 32016L0881 Addition article 25a Adopted on: 03/06/2016
- Modified by 32016L0881 Completion article 16 paragraph 6 Adopted on: 03/06/2016
- Modified by 32016L0881 Replacement article 26 Adopted on: 03/06/2016
- Modified by 32016L0881 Replacement article 23 paragraph 3 Adopted on: 03/06/2016
- Modified by 32016L0881 Replacement article 3 point 9 Adopted on: 03/06/2016
- 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
- Modified by 32016L0881 Completion article 20 paragraph 6 Adopted on: 03/06/2016
- 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
- Modified by 32021L0514 Replacement article 25 Adopted on: 14/04/2021
- 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
- Modified by 32021L0514 Replacement article 22 paragraph 1a Adopted on: 14/04/2021
- Modified by 32021L0514 Repeal article 8b paragraph 2 Adopted on: 14/04/2021
- Modified by 32021L0514 Replacement article 6 paragraph 2 Adopted on: 14/04/2021
- Modified by 32021L0514 Replacement article 3 point 9 unnumbered paragraph 1 point (c) Adopted on: 14/04/2021
- 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
- Modified by 32021L0514 Replacement article 12 paragraph 3 Adopted on: 14/04/2021
- Modified by 32021L0514 Replacement article 8 paragraph 2 Adopted on: 14/04/2021
- Modified by 32021L0514 Addition article 8ac Adopted on: 14/04/2021
- Modified by 32021L0514 Replacement article 11 paragraph 1 Adopted on: 14/04/2021
- Modified by 32021L0514 Replacement article 8 paragraph 1 Adopted on: 14/04/2021
- 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
- Modified by 32021L0514 Replacement article 23a paragraph 2 Adopted on: 14/04/2021
- 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
- Modified by 32023L2226 Replacement article 16 paragraph 1 unnumbered paragraph 1 Adopted on: 13/11/2023
- Modified by 32023L2226 Addition article 3 point 30 Adopted on: 13/11/2023
- 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
- Modified by 32023L2226 Addition article 8 paragraph 2 unnumbered paragraph Adopted on: 13/11/2023
- Modified by 32023L2226 Addition annex I section VIII paragraph E unnumbered paragraph 7 Adopted on: 13/11/2023
- 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
- Modified by 32023L2226 Addition article 27c Adopted on: 13/11/2023
- Modified by 32023L2226 Replacement article 8a paragraph 4 Adopted on: 13/11/2023
- Modified by 32023L2226 Replacement article 8ab paragraph 5 unnumbered paragraph 1 Adopted on: 13/11/2023
- Modified by 32023L2226 Addition article 8ad Adopted on: 13/11/2023
- Modified by 32023L2226 Addition annex I section VIII paragraph A unnumbered paragraph 14 Adopted on: 13/11/2023
- Modified by 32023L2226 Replacement annex I section VIII paragraph C unnumbered paragraph 10 Adopted on: 13/11/2023
- Modified by 32023L2226 Replacement article 8ab paragraph 14 point (a) Adopted on: 13/11/2023
- Modified by 32023L2226 Replacement annex V section IV paragraph F unnumbered paragraph 5 Text Adopted on: 13/11/2023
- Modified by 32023L2226 Addition article 22 paragraph 4 Adopted on: 13/11/2023
- Modified by 32023L2226 Addition annex V section III paragraph B unnumbered paragraph 4 Adopted on: 13/11/2023
- 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
- Modified by 32023L2226 Replacement annex I section I paragraph A unnumbered paragraph A point 1 Adopted on: 13/11/2023
- 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
- Modified by 32023L2226 Addition article 18 paragraph Adopted on: 13/11/2023
- Modified by 32023L2226 Replacement annex I section VIII paragraph A unnumbered paragraph 5 Adopted on: 13/11/2023
- 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 Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
OJ L 268, 12.10.2010, p. 1–18
(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:
- 32010R0904
- All consolidated versions:
- Linked documents:
- Modified by 32013R0517 Replacement article 3 L3 Adopted on: 01/07/2013
- Modified by 32017R2454 Replacement article 2 paragraph 2 Adopted on: 01/07/2021
- Modified by 32017R2454 Addition chapter XI section 3 Adopted on: 01/07/2021
- Modified by 32017R2454 Replacement article 31 paragraph 1 Adopted on: 01/07/2021
- Modified by 32017R2454 Replacement chapter XI section 2 Text Adopted on: 01/07/2021
- Modified by 32017R2454 Addition article 17 paragraph 1 point (e) Adopted on: 01/07/2021
- Modified by 32017R2454 Replacement article 17 paragraph 2 Adopted on: 01/07/2021
- Modified by 32017R2454 Replacement annex I point 1 Adopted on: 01/07/2021
- Modified by 32017R2454 Repeal article 31 paragraph 3 Adopted on: 01/07/2021
- Modified by 32017R2454 Replacement article 17 paragraph 1 point (d) Adopted on: 01/07/2021
- Modified by 32017R2454 Replacement article 1 paragraph 4 Adopted on: 01/07/2021
- Modified by 32018R1541 Replacement article 17 paragraph 2 Adopted on: 01/01/2020
- Modified by 32018R1541 Addition article 21 paragraph 1a Adopted on: 01/01/2020
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- Modified by 32018R1541 Replacement article 7 paragraph 4 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 55 paragraph 5 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 21a Adopted on: 01/01/2020
- Modified by 32018R1541 Addition article 21 paragraph 2a Adopted on: 01/01/2020
- Modified by 32018R1541 Replacement article 34 paragraph 2 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 49 paragraph 2a Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 24 Adopted on: 01/01/2020
- Modified by 32018R1541 Addition article 17 paragraph 1 point (f) Adopted on: 01/01/2020
- Modified by 32018R1541 Replacement article 36 paragraph 2 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 33 paragraph 2 point (d) Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 21 paragraph 2 point (e) PT (ii) Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 33 paragraph 1 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 36 paragraph 3 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement chapter XIII title Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 7 paragraph 4a Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 55 paragraph 2 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 36 paragraph 4 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 17 paragraph 3 Adopted on: 01/01/2020
- Modified by 32018R1541 Replacement article 58 paragraph 2 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 37 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 33 paragraph 2 point (c) Adopted on: 05/11/2018
- Modified by 32018R1541 Repeal article 21 paragraph 2 point (e) PT (iii) Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 48 paragraph 1 unnumbered paragraph Adopted on: 01/01/2020
- Modified by 32018R1541 Replacement article 21 paragraph 2 point (e) PT (i) Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 36 paragraph 1a Adopted on: 05/11/2018
- Modified by 32018R1541 Repeal annex I Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 21 paragraph 3 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 36 paragraph 5 Adopted on: 05/11/2018
- Modified by 32018R1541 Repeal article 7 paragraph 3 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 28 paragraph 3 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 33 paragraph 2 point (b) Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 13 paragraph 3 Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement chapter VII title Adopted on: 05/11/2018
- Modified by 32018R1541 Replacement article 35 Adopted on: 05/11/2018
- Modified by 32018R1541 Addition article 28 paragraph 2a Adopted on: 05/11/2018
- Modified by 32018R1909 Replacement article 21 point (c) Adopted on: 01/01/2020
- Modified by 32018R1909 Replacement article 21 point (e) Text Adopted on: 01/01/2020
- Modified by 32020L0285 Addition article 17 paragraph 1 point (g) Adopted on: 01/01/2025
- Modified by 32020L0285 Addition article 21 paragraph 2b Adopted on: 01/01/2025
- Modified by 32020L0285 Replacement article 32 paragraph 1 Adopted on: 01/01/2025
- Modified by 32020L0285 Replacement article 17 paragraph 2 Adopted on: 01/01/2025
- Modified by 32020L0285 Addition chapter Xa Adopted on: 01/01/2025
- Modified by 32020L0285 Addition article 31 paragraph 2a Adopted on: 01/01/2025
- Modified by 32020R0283 Replacement article 37 Adopted on: 01/01/2024
- Modified by 32020R0283 Addition article 55 paragraph 1a Adopted on: 01/01/2024
- Modified by 32020R0283 Replacement chapter V title Adopted on: 01/01/2024
- Modified by 32020R0283 Addition chapter V title Adopted on: 01/01/2024
- Modified by 32020R0283 Addition article 2 paragraph 1 point (v) Adopted on: 01/01/2024
- Modified by 32020R0283 Addition article 2 paragraph 1 point (s) Adopted on: 01/01/2024
- Modified by 32020R0283 Addition article 2 paragraph 1 point (t) Adopted on: 01/01/2024
- Modified by 32020R0283 Addition chapter V section 2 Adopted on: 01/01/2024
- Modified by 32020R0283 Addition article 2 paragraph 1 point (u) Adopted on: 01/01/2024
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
legislation in force
Limit to legislation in force: True, Type of legislative procedure: Consultation procedure (CNS), Limit to basic acts: True, Document sector: 2, 3, 4, Directory code, 1st level: Taxation