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New version applies from 01/01/2014. 68 provisions change. Later versions: 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 2 changes in this version: compare with the current text.

Recital 2

Recital 2

(2)The recast text should incorporate all those provisions of Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes 2 which are still applicable. That Directive should therefore be repealed.

  1. 2 ►C1 OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 77/388/EEC. ◄ ↩
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