Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations (c. 69)

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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.

Decisions listed in Annex II of this Directive shall be repealed with effect from 1 January 2008.

Article 3 U.K.

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive.

They shall apply the provisions necessary to comply with Article 1(3), as concerns a new Article 11A(7) of Directive 77/388/EEC, and with Article 1(4), as concerns the reference in Article 17(4) points (a) and (b) of Directive 77/388/EEC in the version set out in Article 28f(1) to Article 21(1)(f) of that Directive, from 1 January 2008 at the latest.

When Member States adopt provisions under this Directive, they shall forthwith communicate to the Commission the text of those provisions, which shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

Article 4 U.K.

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

Article 5 U.K.

This Directive is addressed to the Member States.