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New version applies from 29/12/2007. 79 provisions change. Later versions: 01/01/2009, 21/01/2009, 01/06/2009, 24/07/2009, 01/01/2010, 15/01/2010, 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Recital 24 changes in this version: compare with the current text.

View as of 29/12/2007 What changes

Recital 24

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Recital 24

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(24)The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.

Metadata

✓ In force

↻ Amendments (0)

16 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 no text change
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 no text change
01/01/2007 first version in the database