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Domain: All, EUROVOC descriptor: tax harmonisation, Form: Directive, Search language: English
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Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

ST/9139/2020/INIT

In force

CELEX number:
32020L1151
Author:
Council of the European Union
Date of document:
29/07/2020; Date of adoption

Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises

ST/14527/2019/INIT

In force

CELEX number:
32020L0285
Author:
Council of the European Union
Date of document:
18/02/2020; Date of adoption

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

ST/14107/2019/INIT

In force

CELEX number:
32020L0262
Author:
Council of the European Union
Date of document:
19/12/2019; Date of adoption

Council Directive (EU) 2018/2057 of 20 December 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

ST/12852/2018/INIT

In force

CELEX number:
32018L2057
Author:
Council of the European Union
Date of document:
20/12/2018; Date of adoption

Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States

ST/12848/2018/COR/1

In force

CELEX number:
32018L1910
Author:
Council of the European Union
Date of document:
04/12/2018; Date of adoption

Council Directive (EU) 2018/1713 of 6 November 2018 amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals

ST/12657/2018/INIT

In force

CELEX number:
32018L1713
Author:
Council of the European Union
Date of document:
06/11/2018; Date of adoption

Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud

ST/12033/2018/REV/1

In force

CELEX number:
32018L1695
Author:
Council of the European Union
Date of document:
06/11/2018; Date of adoption

Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate

ST/7166/2018/INIT

In force

CELEX number:
32018L0912
Author:
Council of the European Union
Date of document:
22/06/2018; Date of adoption

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

In force

CELEX number:
32017L2455
Author:
Council of the European Union
Date of document:
05/12/2017; Date of adoption

Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries

In force

CELEX number:
32017L0952
Author:
Council of the European Union
Date of document:
29/05/2017; Date of adoption
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