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Document 01991L0680-20091130

Consolidated text: 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)

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ELI: http://data.europa.eu/eli/dir/1991/680/2009-11-30

01991L0680 — EN — 30.11.2009 — 001.001

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►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 the abolition of fiscal frontiers

(91/680/EEC)

(OJ L 376 31.12.1991, p. 1)

Amended by:

 

 

Official Journal

  No

page

date

►M1

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006

  L 347

1

11.12.2006

►M2

COUNCIL DIRECTIVE 2009/132/EC of 19 October 2009

  L 292

5

10.11.2009


Corrected by:

 C1

Corrigendum, OJ L 272, 17.9.1992, p.  72  (1991/680)



NB: This consolidated version contains references to the European unit of accout and/or the ecu, which from 1 January 1999 should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and Coundil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).



▼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 the abolition of fiscal frontiers

(91/680/EEC)



▼M1 —————

▼B

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 ).
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.

▼M1 —————


( 1 )  OJ No L 354, 30. 12. 1974, p. 6.

( 2 )  OJ No L 382, 31. 12. 1988, p. 40.

( 3 )  OJ No L 105, 23. 4. 1983, p. 59.

( 4 )  OJ No L 105, 23. 4. 1983, p. 64.

( 5 )  OJ No L 348, 29. 11. 1989, p. 28.

( 6 )  OJ No L 133, 4. 6. 1969, p. 6.

( 7 )  OJ No L 94, 16. 4. 1991, p. 24.

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