Directive on the common system of value added tax

Topic area:
Status: 31.12.2006 |
Archived
Key words:
Tax, Main version
Initiative
Official name
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Type
Directive
Level 1
Initiator
EU
Submitted
Doc. code
2006/112
Summary
Status
Status

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Current version
Final version
28.11.2006
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Administrative cooperation and the fight against VAT fraud (non-binding, Main version, EU)
Requirements for payment service providers regarding VAT fraud (binding, Amendment, EU)
Review of the VAT rules for financial and insurance services (binding, Amendment, EU)
Level 2
–
Level 3 / Other
–

Source: EU, 2006/112, 2006