Council Directive of 16 December 1991 supplementing the common system of value added tax a…
as it stood on 2026-08-07, permalink: /eu-eurlex/31991l0680/2026-08-07
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Outline, 1 provisions
1. The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:▼M2 —————▼B— Directive 85/362/EEC.
2. The provisions on value added tax laid down in the following Directive shall cease to have effect on 31 December 1992:— Directive 74/651/EEC (1), as last amended by Directive 88/663/EEC (2),— Directive 83/182/EEC (3),— Directive 83/183/EEC (4), as amended by Directive 89/604/EEC (5).
3. The provisions of Directive 69/169/EEC (6) as last amended by Directive 91/191/EEC (7) relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.
Provenance and validity dates, identifier, hash
| as of | 2026-08-07 → this version applied |
| valid | 2009-11-30 → open publisher-asserted |
| type | DIR Council Directive of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (91/680/EEC) |
| language | en |
| published | 2009-11-30 |
| lex_id | eu-eurlex:31991l0680:2009-11-30 |
| record sha256 | 5ec385e21373b43f9edd95025acd2d0dc66b432df7e81c3b61800961be3d4faf |
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← previous version (1991-12-23) what changed? timeline next version (2009-11-30) →
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |