What changed, Council Directive of 16 December 1991 supplementing the common system of value added tax a…

1991-12-23 → 2009-11-30 · no interpretation, just the text delta

on 1991-12-23	eu-eurlex:31991l0680:1991-12-23--97edf8fd01da9304cce19270a0ad01e1498db00e94a16f94c9669e9eb6ef336f (1991-12-23 → 2009-11-29) · official source ↗
on 2009-11-30	eu-eurlex:31991l0680:2009-11-30--93e60abd706e02abe54bcbd5a5e9aaeff73d51987f4eebd6c8c1ca8d9ffe56bf (2009-11-30 → open) · official source ↗

Open the structured article comparison → matched by provision anchor when continuity is sufficient; otherwise Lex refuses rather than inventing changes

3 line(s) in the old middle, 7 in the new; 1 unchanged leading and 1 trailing lines trimmed.

+ ### Article 2
+ 
+ **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).
− ### document
+ **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.
− 1991L0680 — EN — 23.12.1991 — 000.001 This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents ►B COUNCIL DIRECTIVE of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to t…

tier	A, publisher-supplied consolidated wording-state dates
history begins	publisher
index built	2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691
stamp signature	valid (ECDSA-P256)