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Recital 45

Comparing 01/01/2015 → 01/06/2016: 0 added, 0 removed, 0 changed Close comparison

The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.

Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗

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