Statements (46)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
European Union law
|
| gptkbp:adoptedBy |
gptkb:Council_of_the_European_Union
28 November 2006 |
| gptkbp:amendedBy |
Council Directive 2008/8/EC
Council Directive 2010/45/EU Council Directive 2013/42/EU Council Directive 2013/61/EU Council Directive 2016/1065/EU Council Directive 2017/2455/EU Council Directive 2018/1910/EU Council Directive 2019/1995/EU Council Directive 2020/285/EU |
| gptkbp:appliesTo |
European Union member states
|
| gptkbp:category |
European Union law
Tax law Directive of the European Union Value added tax |
| gptkbp:citation |
OJ L 347, 11.12.2006, p. 1–118
|
| gptkbp:enteredIntoForce |
1 January 2007
|
| https://www.w3.org/2000/01/rdf-schema#label |
VAT Directive
|
| gptkbp:language |
All official EU languages
|
| gptkbp:legalBasis |
Article 93 of the Treaty establishing the European Community
|
| gptkbp:officialName |
Council Directive 2006/112/EC
|
| gptkbp:publishedIn |
gptkb:Official_Journal_of_the_European_Union
|
| gptkbp:purpose |
Harmonisation of VAT system in the EU
|
| gptkbp:replacedBy |
Sixth VAT Directive (77/388/EEC)
|
| gptkbp:set |
Common rules for VAT
Obligations for taxable persons Rules for VAT deductions Rules for VAT exemptions Rules for VAT invoicing Rules for VAT rates Rules for VAT refunds Rules for VAT returns Rules for distance sales Rules for exportation of goods Rules for importation of goods Rules for intra-EU transactions Rules for place of supply Rules for special schemes (e.g., small enterprises, travel agents, second-hand goods) |
| gptkbp:shortName |
gptkb:VAT_Directive
|
| gptkbp:subject |
gptkb:Value_Added_Tax
|
| gptkbp:website |
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112
|
| gptkbp:bfsParent |
gptkb:EU_Directives
gptkb:DG_TAXUD |
| gptkbp:bfsLayer |
7
|