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					<dc:identifier>http://www.legislation.gov.uk/eudr/1991/680</dc:identifier><dc:title>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)</dc:title><dc:description>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)</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01991L0680-20091130</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2009-11-30</dct:valid>
					
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      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/introduction" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/introduction" RestrictStartDate="2009-11-30" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Council Directive</Uppercase>
            </Text>
            <Text>of 16 December 1991</Text>
            <Text>supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers</Text>
            <Text>(91/680/EEC)</Text>
         </MultilineTitle>
      </EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/body" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/body" NumberOfProvisions="4" RestrictStartDate="2009-11-30" RestrictExtent="E+W+S+N.I.">
         <P1 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/1" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/1" id="article-1" Status="Repealed" RestrictStartDate="2009-11-30" RestrictExtent="E+W+S+N.I.">
            <Pnumber>
               <CommentaryRef Ref="c000001"/>Article 1</Pnumber>
            <P1para>
               <Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/2" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/2" id="article-2" RestrictStartDate="2009-11-30" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <P2 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/2/1" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/2/1" id="article-2-1">
                  <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                  <P2para>
                     <Text>The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:</Text>
                  </P2para>
                  <P2para>
                     <UnorderedList Decoration="dash">
                        <ListItem>
                           <Para>
                              <Text>
                                 <Repeal ChangeId="O001001M003000" CommentaryRef="c000003">. . . . .</Repeal>
                              </Text>
                           </Para>
                        </ListItem>
                        <ListItem>
                           <Para>
                              <Text>Directive 85/362/EEC.</Text>
                           </Para>
                        </ListItem>
                     </UnorderedList>
                  </P2para>
               </P2>
               <P2 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/2/2" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/2/2" id="article-2-2">
                  <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                  <P2para>
                     <Text>The provisions on value added tax laid down in the following Directive shall cease to have effect on 31 December 1992:</Text>
                  </P2para>
                  <P2para>
                     <UnorderedList Decoration="dash">
                        <ListItem>
                           <Para>
                              <Text>Directive 74/651/EEC<FootnoteRef Ref="f00010"/>, as last amended by Directive 88/663/EEC<FootnoteRef Ref="f00011"/>,</Text>
                           </Para>
                        </ListItem>
                        <ListItem>
                           <Para>
                              <Text>Directive 83/182/EEC<FootnoteRef Ref="f00012"/>,</Text>
                           </Para>
                        </ListItem>
                        <ListItem>
                           <Para>
                              <Text>Directive 83/183/EEC<FootnoteRef Ref="f00013"/>, as amended by Directive 89/604/EEC<FootnoteRef Ref="f00014"/>.</Text>
                           </Para>
                        </ListItem>
                     </UnorderedList>
                  </P2para>
               </P2>
               <P2 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/2/3" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/2/3" id="article-2-3">
                  <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                  <P2para>
                     <Text>The provisions of Directive 69/169/EEC<FootnoteRef Ref="f00015"/> as last amended by Directive 91/191/EEC<FootnoteRef Ref="f00016"/> relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.</Text>
                  </P2para>
               </P2>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/3" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/3" id="article-3" Status="Repealed" RestrictStartDate="2009-11-30" RestrictExtent="E+W+S+N.I.">
            <Pnumber>
               <CommentaryRef Ref="c000001"/>Article 3</Pnumber>
            <P1para>
               <Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eudr/1991/680/article/4" IdURI="http://www.legislation.gov.uk/id/eudr/1991/680/article/4" id="article-4" Status="Repealed" RestrictStartDate="2009-11-30" RestrictExtent="E+W+S+N.I.">
            <Pnumber>
               <CommentaryRef Ref="c000001"/>Article 4</Pnumber>
            <P1para>
               <Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
            </P1para>
         </P1>
      </EUBody>
   </EURetained><Footnotes><Footnote id="f00010">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00011" Class="EuropeanUnionOfficialJournal" Year="1974" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1974.354.01.0006.01.ENG" Date="1974-09-01">OJ No L 354, 30. 12. 1974, p. 6</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00011">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00012" Class="EuropeanUnionOfficialJournal" Year="1988" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1988.382.01.0040.01.ENG" Date="1988-09-01">OJ No L 382, 31. 12. 1988, p. 40</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00012">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00013" Class="EuropeanUnionOfficialJournal" Year="1983" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1983.105.01.0059.01.ENG" Date="1983-09-01">OJ No L 105, 23. 4. 1983, p. 59</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00013">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00014" Class="EuropeanUnionOfficialJournal" Year="1983" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1983.105.01.0064.01.ENG" Date="1983-09-01">OJ No L 105, 23. 4. 1983, p. 64</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00014">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00015" Class="EuropeanUnionOfficialJournal" Year="1989" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1989.348.01.0028.01.ENG" Date="1989-09-01">OJ No L 348, 29. 11. 1989, p. 28</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00015">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00016" Class="EuropeanUnionOfficialJournal" Year="1969" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1969.133.01.0006.01.ENG" Date="1969-09-01">OJ No L 133, 4. 6. 1969, p. 6</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00016">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00017" Class="EuropeanUnionOfficialJournal" Year="1991" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1991.094.01.0024.01.ENG" Date="1991-09-01">OJ No L 94, 16. 4. 1991, p. 24</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes><Commentaries><Commentary Type="F" Source="EU" id="c000001">
         <Para>
            <Text>Deleted by <Citation Class="EuropeanUnionDirective" Year="2006" Number="112" URI="http://www.legislation.gov.uk/id/eudr/2006/112" Title="Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax">Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</Citation>.</Text>
         </Para>
      </Commentary><Commentary Type="F" Source="EU" id="c000003">
         <Para>
            <Text>Deleted by <Citation Class="EuropeanUnionDirective" Year="2009" Number="132" URI="http://www.legislation.gov.uk/id/eudr/2009/132" Title="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)">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)</Citation>.</Text>
         </Para>
      </Commentary></Commentaries></Legislation>