Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the…

as it stood on 2019-12-16, permalink: /eu-eurlex/32019l2235/2019-12-16--1fda6b8ef411d93ffda3cf6d57becca80d3c98d4823b095d985aaa2c46cbab87

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Outline, 5 provisions

art_1 art_2 art_3 art_4 art_5

art_1 #art_1

Article 1

Directive 2006/112/EC is amended as follows:

(1)

in Article 22, the following paragraph is inserted before the first paragraph: ‘The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (ga) of Article 143(1).’;

(2)	in Article 143(1), the following point is inserted:‘(ga)the importation of goods into Member States by the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’;
‘(ga)	the importation of goods into Member States by the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’;

(2)

in Article 143(1), the following point is inserted:‘(ga)the importation of goods into Member States by the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’;

‘(ga)

the importation of goods into Member States by the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’;

(3)	in Article 151(1), the following points are inserted:‘(ba)the supply of goods or services within a Member State, intended either for the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;(bb)the supply of goods or services to another Member State, intended for the armed forces of any Member State other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.
‘(ba)	the supply of goods or services within a Member State, intended either for the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;
(bb)	the supply of goods or services to another Member State, intended for the armed forces of any Member State other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

(3)

in Article 151(1), the following points are inserted:‘(ba)the supply of goods or services within a Member State, intended either for the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;(bb)the supply of goods or services to another Member State, intended for the armed forces of any Member State other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

‘(ba)

the supply of goods or services within a Member State, intended either for the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;

(bb)

the supply of goods or services to another Member State, intended for the armed forces of any Member State other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

art_2 #art_2

Article 2

In Article 12(1) of Directive 2008/118/EC, the following point is inserted:

‘(ba)	by the armed forces of any Member State other than the Member State within which the excise duty is chargeable, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

art_3 #art_3

Article 3

Member States shall adopt and publish, by 30 June 2022, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately communicate the text of those measures to the Commission.

They shall apply those measures from 1 July 2022.

When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

art_4 #art_4

Article 4

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

art_5 #art_5

Article 5

This Directive is addressed to the Member States.

Provenance and validity dates, identifier, hash

as of	2019-12-16 → this publisher state was selected
publisher state	publisher version 2019-12-16 → latest held publisher-asserted
type	DIR Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework
language	en
published	2019-12-16
lex_id	eu-eurlex:32019l2235:2019-12-16--1fda6b8ef411d93ffda3cf6d57becca80d3c98d4823b095d985aaa2c46cbab87
record sha256	399bea392f182ba91847c30efd5c7944c64acc847266ebed4efe837cd8a58e9c

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