VAT directive Recital 1

Recital 1

›

(1)Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment ¹ has been significantly amended on several occasions. Now that new amendments are being made to the said Directive, it is desirable, for reasons of clarity and rationalisation that the Directive should be recast.

1 OJ L 145, 13.6.1977, p. 1 . Directive as last amended by Directive 2006/98/EC ( OJ L 221, 12.8.2006, p. 9 ). ↩

Metadata

✓ In force

↻ Amendments (2)

14 of the 16 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

01/06/2016 current no text change
01/01/2015 no text change
01/01/2014 no text change
15/08/2013 no text change
01/07/2013 no text change
01/01/2013 no text change
01/01/2011 no text change
11/08/2010 no text change
09/04/2010
15/01/2010 no text change
01/01/2010 no text change
24/07/2009 no text change
01/06/2009 no text change
21/01/2009 no text change
01/01/2009 no text change
29/12/2007
01/01/2007 first version in the database