VAT directive
01/01/2010 → 15/01/2010: 3 inserted · 0 removed · 82 amended · 0 moved · 2 renamed · 408 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
- amended Recital 1
- amended Recital 2
- amended Recital 3
- amended Recital 4
- amended Recital 5
- amended Recital 6
- amended Recital 7
- amended Recital 8
- amended Recital 9
- amended Recital 10
- amended Recital 11
- amended Recital 12
- amended Recital 13
- amended Recital 14
- amended Recital 15
- amended Recital 16
- amended Recital 17
- amended Recital 18
- amended Recital 19
- amended Recital 20
- amended Recital 21
- amended Recital 22
- amended Recital 23
- amended Recital 24
- amended Recital 25
- amended Recital 26
- amended Recital 27
- amended Recital 28
- amended Recital 29
- amended Recital 30
- amended Recital 31
- amended Recital 32
- amended Recital 33
- amended Recital 34
- amended Recital 35
- amended Recital 36
- amended Recital 37
- amended Recital 38
- amended Recital 39
- amended Recital 40
- amended Recital 41
- amended Recital 42
- amended Recital 43
- amended Recital 44
- amended Recital 45
- amended Recital 46
- amended Recital 47
- amended Recital 48
- amended Recital 49
- amended Recital 50
- amended Recital 51
- amended Recital 52
- amended Recital 53
- amended Recital 54
- amended Recital 55
- amended Recital 56
- amended Recital 57
- amended Recital 58
- amended Recital 59
- amended Recital 60
- amended Recital 61
- amended Recital 62
- amended Recital 63
- amended Recital 64
- amended Recital 65
- amended Recital 66
- amended Recital 67
Title I - SUBJECT MATTER AND SCOPE
- amended Article 2 Title I
Title II - TERRITORIAL SCOPE
Title III - TAXABLE PERSONS
- amended Article 13 Title III
Title III · 4 unchanged
Title IV - TAXABLE TRANSACTIONS
- amendedrenamed Article 15 - ▼M7 Title IV › Chapter 1 was “Article 15”
- amended Article 17 Title IV › Chapter 1
Title IV · 15 unchanged
Article 14 · Article 16 · Article 18 · Article 19 · Article 20 · Article 21 · Article 22 · Article 23 · Article 24 · Article 25 · Article 26 · Article 27 · Article 28 · Article 29 · Article 30
Title V - PLACE OF TAXABLE TRANSACTIONS
- renamed Title V › Chapter 1 › Section 4 - Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks was “Section 4 - Supply of goods through distribution systems”
- amended Article 38 Title V › Chapter 1 › Section 4
- amended Article 39 Title V › Chapter 1 › Section 4
- amended Article 59 Title V › Chapter 3 › Section 3 › Subsection 9
Title V · 30 unchanged
Article 31 · Article 32 · Article 33 · Article 34 · Article 35 · Article 36 · Article 37 · Article 40 · Article 41 · Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 48 · Article 49 · Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55 · Article 56 · Article 57 · Article 58 · Article 59a · Article 59b · Article 60 · Article 61
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT
Title VI · 10 unchanged
Article 62 · Article 63 · Article 64 · Article 65 · Article 66 · Article 67 · Article 68 · Article 69 · Article 70 · Article 71
Title VII - TAXABLE AMOUNT
- renamed Title VII › Chapter 4 - IMPORTATION OF GOODS was “Chapter 4 - Importation of goods”
- amended Article 80 Title VII › Chapter 2
Title VII · 20 unchanged
Article 72 · Article 73 · Article 74 · Article 75 · Article 76 · Article 77 · Article 78 · Article 79 · Article 81 · Article 82 · Article 83 · Article 84 · Article 85 · Article 86 · Article 87 · Article 88 · Article 89 · Article 90 · Article 91 · Article 92
Title VIII - RATES
- amended Article 102 Title VIII › Chapter 2 › Section 3
Title VIII · 31 unchanged
Article 93 · Article 94 · Article 95 · Article 96 · Article 97 · Article 98 · Article 99 · Article 100 · Article 101 · Article 103 · Article 104 · Article 104a · Article 105 · Article 109 · Article 110 · Article 111 · Article 112 · Article 113 · Article 114 · Article 115 · Article 117 · Article 118 · Article 119 · Article 120 · Article 121 · Article 122 · Article 123 · Article 125 · Article 127 · Article 128 · Article 129
Title IX - EXEMPTIONS
- amended Article 136 Title IX › Chapter 3
- amended Article 143 - ▼M6 Title IX › Chapter 5
- amended Article 151 Title IX › Chapter 8
Title IX · 33 unchanged
Article 131 · Article 132 · Article 133 · Article 134 · Article 135 · Article 137 · Article 138 · Article 139 · Article 140 · Article 141 · Article 142 · Article 144 · Article 145 · Article 146 · Article 147 · Article 148 · Article 149 · Article 150 · Article 152 · Article 153 · Article 154 · Article 155 · Article 156 · Article 157 · Article 158 · Article 159 · Article 160 · Article 161 · Article 162 · Article 163 · Article 164 · Article 165 · Article 166
Title X - DEDUCTIONS
- inserted Article 168a Title X › Chapter 1
Title X · 27 unchanged
Article 167 · Article 168 · Article 169 · Article 170 · Article 171 · Article 171a · Article 172 · Article 173 · Article 174 · Article 175 · Article 176 · Article 177 · Article 178 · Article 179 · Article 180 · Article 181 · Article 182 · Article 183 · Article 184 · Article 185 · Article 186 · Article 187 · Article 188 · Article 189 · Article 190 · Article 191 · Article 192
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
- amended Article 221 Title XI › Chapter 3 › Section 3
Title XI · 88 unchanged
Article 192a · Article 193 · Article 194 · Article 195 · Article 196 · Article 197 · Article 198 · Article 199 · Article 200 · Article 201 · Article 202 · Article 203 · Article 204 · Article 205 · Article 206 · Article 207 · Article 208 · Article 209 · Article 210 · Article 211 · Article 212 · Article 213 · Article 214 · Article 215 · Article 216 · Article 217 · Article 218 · Article 219 · Article 220 · Article 222 · Article 223 · Article 224 · Article 225 · Article 226 · Article 227 · Article 228 · Article 229 · Article 230 · Article 231 · Article 232 · Article 233 · Article 234 · Article 235 · Article 236 · Article 237 · Article 238 · Article 239 · Article 240 · Article 241 · Article 242 · Article 243 · Article 244 · Article 245 · Article 246 · Article 247 · Article 248 · Article 249 · Article 250 · Article 251 · Article 252 · Article 253 · Article 254 · Article 255 · Article 256 · Article 257 · Article 258 · Article 259 · Article 260 · Article 261 · Article 262 · Article 263 · Article 264 · Article 265 · Article 266 · Article 267 · Article 268 · Article 269 · Article 270 · Article 271 · Article 272 · Article 273 · Article 274 · Article 275 · Article 276 · Article 277 · Article 278 · Article 279 · Article 280
Title XII - SPECIAL SCHEMES
- amended Article 287 Title XII › Chapter 1 › Section 2
Title XII · 88 unchanged
Article 281 · Article 282 · Article 283 · Article 284 · Article 285 · Article 286 · Article 288 · Article 289 · Article 290 · Article 291 · Article 292 · Article 293 · Article 294 · Article 295 · Article 296 · Article 297 · Article 298 · Article 299 · Article 300 · Article 301 · Article 302 · Article 303 · Article 304 · Article 305 · Article 306 · Article 307 · Article 308 · Article 309 · Article 310 · Article 311 · Article 312 · Article 313 · Article 314 · Article 315 · Article 316 · Article 317 · Article 318 · Article 319 · Article 320 · Article 321 · Article 322 · Article 323 · Article 324 · Article 325 · Article 326 · Article 327 · Article 328 · Article 329 · Article 330 · Article 331 · Article 332 · Article 333 · Article 334 · Article 335 · Article 336 · Article 337 · Article 338 · Article 339 · Article 340 · Article 341 · Article 342 · Article 343 · Article 344 · Article 345 · Article 346 · Article 347 · Article 348 · Article 349 · Article 350 · Article 351 · Article 352 · Article 353 · Article 354 · Article 355 · Article 356 · Article 357 · Article 358 · Article 359 · Article 360 · Article 361 · Article 362 · Article 363 · Article 364 · Article 365 · Article 366 · Article 367 · Article 368 · Article 369
Title XIII - DEROGATIONS
- inserted Article 390a Title XIII › Chapter 1 › Section 2
- inserted Article 390b Title XIII › Chapter 1 › Section 2
- amended Article 391 Title XIII › Chapter 1 › Section 3
Title XIII · 26 unchanged
Article 370 · Article 371 · Article 372 · Article 373 · Article 374 · Article 375 · Article 376 · Article 377 · Article 378 · Article 379 · Article 380 · Article 381 · Article 382 · Article 383 · Article 384 · Article 385 · Article 386 · Article 387 · Article 388 · Article 389 · Article 390 · Article 392 · Article 393 · Article 394 · Article 395 · Article 396
Title XIV - MISCELLANEOUS
Title XIV · 5 unchanged
Article 397 · Article 398 · Article 399 · Article 400 · Article 401
Title XV - FINAL PROVISIONS
Title XV · 13 unchanged
Article 402 · Article 403 · Article 404 · Article 405 · Article 406 · Article 407 · Article 408 · Article 409 · Article 410 · Article 411 · Article 412 · Article 413 · Article 414
Annexes
- renamed Annex X - LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390b was “Annex X - LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390”