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) (c. 680)

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)

F1 Article 1 U.K.

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Textual Amendments

F1 Deleted by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

Article 2 U.K.

1. The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:

• [F2 . . . . .]

• 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.

Textual Amendments

F2 Deleted by Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version).

F1 Article 3 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Deleted by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

F1 Article 4 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Deleted by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

(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.