http://www.legislation.gov.uk/eudr/2009/162/article/3Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added taxCouncil Directive 2009/162/EUCouncil Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax2020-12-12King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32009L0162texttext/xmlen2009-12-22 http://publications.europa.eu/resource/cellar/8d37242a-4576-4072-83f6-4310296557ca 8d37242a-4576-4072-83f6-4310296557ca cellar http://publications.europa.eu/resource/oj/JOL_2010_010_R_0014_01 JOL_2010_010_R_0014_01 oj http://publications.europa.eu/resource/eli/dir/2009/162/oj dir:2009:162:oj eli http://publications.europa.eu/resource/celex/32009L0162 32009L0162 celex http://publications.europa.eu/resource/authority/corporate-body/CONSIL CONSIL corporate-body CONSIL CONSIL Council of the European Union Council Council of the European Communities http://publications.europa.eu/resource/cellar/bef4d5d2-0256-468c-96c2-a2ba53396979 bef4d5d2-0256-468c-96c2-a2ba53396979 cellar http://publications.europa.eu/resource/celex/71991L0191SVK_28503 71991L0191SVK_28503 celex http://publications.europa.eu/resource/celex/71979L1072SVK_28503 71979L1072SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0112SVK_28503 72006L0112SVK_28503 celex http://publications.europa.eu/resource/celex/71996L0042SVK_28503 71996L0042SVK_28503 celex http://publications.europa.eu/resource/celex/71989L0220SVK_28503 71989L0220SVK_28503 celex http://publications.europa.eu/resource/celex/71989L0465SVK_28503 71989L0465SVK_28503 celex http://publications.europa.eu/resource/celex/72000L0047SVK_28503 72000L0047SVK_28503 celex http://publications.europa.eu/resource/celex/72013L0061SVK_28503 72013L0061SVK_28503 celex http://publications.europa.eu/resource/celex/72001L0004SVK_28503 72001L0004SVK_28503 celex http://publications.europa.eu/resource/celex/71989L0219SVK_28503 71989L0219SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0138SVK_28503 72006L0138SVK_28503 celex http://publications.europa.eu/resource/celex/72016L0856SVK_28503 72016L0856SVK_28503 celex http://publications.europa.eu/resource/celex/71977L0388SVK_28503 71977L0388SVK_28503 celex http://publications.europa.eu/resource/celex/72010L0088SVK_28503 72010L0088SVK_28503 celex http://publications.europa.eu/resource/celex/72008L0009SVK_28503 72008L0009SVK_28503 celex http://publications.europa.eu/resource/celex/71999L0049SVK_28503 71999L0049SVK_28503 celex http://publications.europa.eu/resource/celex/71985L0348SVK_28503 71985L0348SVK_28503 celex http://publications.europa.eu/resource/celex/71991L0680SVK_28503 71991L0680SVK_28503 celex http://publications.europa.eu/resource/celex/71998L0080SVK_28503 71998L0080SVK_28503 celex http://publications.europa.eu/resource/celex/72000L0017SVK_28503 72000L0017SVK_28503 celex http://publications.europa.eu/resource/celex/71992L0077SVK_28503 71992L0077SVK_28503 celex http://publications.europa.eu/resource/celex/72007L0074SVK_28503 72007L0074SVK_28503 celex http://publications.europa.eu/resource/celex/72008L0117SVK_28503 72008L0117SVK_28503 celex http://publications.europa.eu/resource/celex/71983L0181SVK_28503 71983L0181SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0058SVK_28503 72006L0058SVK_28503 celex http://publications.europa.eu/resource/celex/72010L0045SVK_28503 72010L0045SVK_28503 celex http://publications.europa.eu/resource/celex/71994L0004SVK_28503 71994L0004SVK_28503 celex http://publications.europa.eu/resource/celex/71991L0673SVK_28503 71991L0673SVK_28503 celex http://publications.europa.eu/resource/celex/71980L0368SVK_28503 71980L0368SVK_28503 celex http://publications.europa.eu/resource/celex/72002L0038SVK_28503 72002L0038SVK_28503 celex http://publications.europa.eu/resource/celex/72009L0069SVK_28503 72009L0069SVK_28503 celex http://publications.europa.eu/resource/celex/72001L0115SVK_28503 72001L0115SVK_28503 celex http://publications.europa.eu/resource/celex/72013L0043SVK_28503 72013L0043SVK_28503 celex http://publications.europa.eu/resource/celex/72010L0023SVK_28503 72010L0023SVK_28503 celex http://publications.europa.eu/resource/celex/71988L0664SVK_28503 71988L0664SVK_28503 celex http://publications.europa.eu/resource/celex/72008L0008SVK_28503 72008L0008SVK_28503 celex http://publications.europa.eu/resource/celex/71981L0933SVK_28503 71981L0933SVK_28503 celex http://publications.europa.eu/resource/celex/71994L0005SVK_28503 71994L0005SVK_28503 celex http://publications.europa.eu/resource/celex/71992L0012SVK_28503 71992L0012SVK_28503 celex http://publications.europa.eu/resource/celex/71969L0169SVK_28503 71969L0169SVK_28503 celex http://publications.europa.eu/resource/celex/71986L0560SVK_28503 71986L0560SVK_28503 celex http://publications.europa.eu/resource/celex/71995L0007SVK_28503 71995L0007SVK_28503 celex http://publications.europa.eu/resource/celex/71985L0576SVK_28503 71985L0576SVK_28503 celex http://publications.europa.eu/resource/celex/72009L0162SVK_28503 72009L0162SVK_28503 celex http://publications.europa.eu/resource/celex/72004L0066SVK_28503 72004L0066SVK_28503 celex http://publications.europa.eu/resource/celex/71982L0443SVK_28503 71982L0443SVK_28503 celex http://publications.europa.eu/resource/celex/71985L0346SVK_28503 71985L0346SVK_28503 celex http://publications.europa.eu/resource/celex/72002L0058SVK_28503 72002L0058SVK_28503 celex http://publications.europa.eu/resource/celex/71988L0331SVK_28503 71988L0331SVK_28503 celex http://publications.europa.eu/resource/celex/71967L0227SVK_28503 71967L0227SVK_28503 celex http://publications.europa.eu/resource/celex/71972L0230SVK_28503 71972L0230SVK_28503 celex http://publications.europa.eu/resource/celex/72000L0065SVK_28503 72000L0065SVK_28503 celex http://publications.europa.eu/resource/celex/71978L1033SVK_28503 71978L1033SVK_28503 celex http://publications.europa.eu/resource/celex/71984L0386SVK_28503 71984L0386SVK_28503 celex http://publications.europa.eu/resource/celex/71992L0111SVK_28503 71992L0111SVK_28503 celex http://publications.europa.eu/resource/celex/72005L0092SVK_28503 72005L0092SVK_28503 celex http://publications.europa.eu/resource/celex/71999L0059SVK_28503 71999L0059SVK_28503 celex http://publications.europa.eu/resource/celex/71999L0085SVK_28503 71999L0085SVK_28503 celex http://publications.europa.eu/resource/celex/71994L0076SVK_28503 71994L0076SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0098SVK_28503 72006L0098SVK_28503 celex http://publications.europa.eu/resource/celex/72002L0093SVK_28503 72002L0093SVK_28503 celex http://publications.europa.eu/resource/celex/71978L1035SVK_28503 71978L1035SVK_28503 celex http://publications.europa.eu/resource/nim/28503 28503 nim http://publications.europa.eu/resource/celex/72009L0132SVK_28503 72009L0132SVK_28503 celex http://publications.europa.eu/resource/celex/71978L1032SVK_28503 71978L1032SVK_28503 celex 2011-01-21 2011-01-01 2009-12-22 2009 12 22 http://publications.europa.eu/resource/cellar/d8a99072-5484-492a-89e9-f1c6f19f41ea d8a99072-5484-492a-89e9-f1c6f19f41ea cellar http://publications.europa.eu/resource/celex/72009L0162FRA_177746 72009L0162FRA_177746 celex http://publications.europa.eu/resource/nim/177746 177746 nim 0162 http://publications.europa.eu/resource/cellar/fca03055-c281-4f28-b89b-0c755252ff69 fca03055-c281-4f28-b89b-0c755252ff69 cellar http://publications.europa.eu/resource/nim/176849 176849 nim http://publications.europa.eu/resource/celex/72009L0162MLT_176849 72009L0162MLT_176849 celex 2011-01-28 2011-01-01 2010-01-18 2010 01 18 http://publications.europa.eu/resource/cellar/4e5938c8-ad39-47c6-a458-77535353b47c 4e5938c8-ad39-47c6-a458-77535353b47c cellar http://publications.europa.eu/resource/consolidation/2006L0112%2F20100115_0080010 2006L0112/20100115_0080010 consolidation http://publications.europa.eu/resource/cellar/da16569d-a5c8-4e01-93ed-be1b25655209 da16569d-a5c8-4e01-93ed-be1b25655209 cellar http://publications.europa.eu/resource/nim/174390 174390 nim http://publications.europa.eu/resource/celex/72009L0162DNK_174390 72009L0162DNK_174390 celex http://publications.europa.eu/resource/cellar/5c8514d3-1a7d-40d7-87d3-e5484d3dfbee 5c8514d3-1a7d-40d7-87d3-e5484d3dfbee cellar http://publications.europa.eu/resource/celex/72013L0061HUN_152864 72013L0061HUN_152864 celex http://publications.europa.eu/resource/celex/72009L0162HUN_152864 72009L0162HUN_152864 celex http://publications.europa.eu/resource/celex/72008L0009HUN_152864 72008L0009HUN_152864 celex http://publications.europa.eu/resource/celex/72008L0008HUN_152864 72008L0008HUN_152864 celex http://publications.europa.eu/resource/celex/72008L0117HUN_152864 72008L0117HUN_152864 celex http://publications.europa.eu/resource/nim/152864 152864 nim http://publications.europa.eu/resource/celex/72009L0069HUN_152864 72009L0069HUN_152864 celex http://publications.europa.eu/resource/celex/72016L0856HUN_152864 72016L0856HUN_152864 celex http://publications.europa.eu/resource/celex/72010L0088HUN_152864 72010L0088HUN_152864 celex http://publications.europa.eu/resource/celex/72006L0112HUN_152864 72006L0112HUN_152864 celex http://publications.europa.eu/resource/celex/72010L0045HUN_152864 72010L0045HUN_152864 celex 2010-12-30 2011-01-01 http://publications.europa.eu/resource/cellar/6d721444-5157-49a1-a3c1-f1edfb78cd64 6d721444-5157-49a1-a3c1-f1edfb78cd64 cellar http://publications.europa.eu/resource/celex/72009L0162NLD_175665 72009L0162NLD_175665 celex http://publications.europa.eu/resource/nim/175665 175665 nim 2011-01-01 2011 01 01 http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli 2010-01-15 {J|http://publications.europa.eu/resource/authority/fd_375/J} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 390TR MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 136 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 391 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 221.2 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {R|http://publications.europa.eu/resource/authority/fd_375/R} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.3 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 59 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {R|http://publications.europa.eu/resource/authority/fd_375/R} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 102 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 151.1 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 143 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {R|http://publications.europa.eu/resource/authority/fd_375/R} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.2 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {J|http://publications.europa.eu/resource/authority/fd_375/J} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 390BI MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 287 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {TIT|http://publications.europa.eu/resource/authority/fd_370/TIT} 5 CH 1 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {R|http://publications.europa.eu/resource/authority/fd_375/R} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 15.1 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {R|http://publications.europa.eu/resource/authority/fd_375/R} {AN|http://publications.europa.eu/resource/authority/fd_370/AN} 10 {TIT|http://publications.europa.eu/resource/authority/fd_370/TIT} MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {J|http://publications.europa.eu/resource/authority/fd_375/J} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 168BI MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 2010-01-15 {M|http://publications.europa.eu/resource/authority/fd_375/M} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 80.1 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 http://eurovoc.europa.eu/1309 1309 EUROVOC 1309 import http://eurovoc.europa.eu/614 614 EUROVOC http://eurovoc.europa.eu/100147 100147 EUROVOC http://eurovoc.europa.eu/100193 100193 EUROVOC http://publications.europa.eu/resource/cellar/621fe6fd-a7b3-4e28-976a-36c74067684c 621fe6fd-a7b3-4e28-976a-36c74067684c cellar http://publications.europa.eu/resource/celex/72009L0069SVK_176524 72009L0069SVK_176524 celex http://publications.europa.eu/resource/celex/72010L0088SVK_176524 72010L0088SVK_176524 celex http://publications.europa.eu/resource/nim/176524 176524 nim http://publications.europa.eu/resource/celex/72008L0008SVK_176524 72008L0008SVK_176524 celex http://publications.europa.eu/resource/celex/72009L0162SVK_176524 72009L0162SVK_176524 celex http://publications.europa.eu/resource/celex/72010L0066SVK_176524 72010L0066SVK_176524 celex http://publications.europa.eu/resource/celex/72010L0023SVK_176524 72010L0023SVK_176524 celex http://publications.europa.eu/resource/cellar/b9132c1d-b66e-4eb6-811c-c5f3f03e1637 b9132c1d-b66e-4eb6-811c-c5f3f03e1637 cellar http://publications.europa.eu/resource/celex/72013L0034HUN_175378 72013L0034HUN_175378 celex http://publications.europa.eu/resource/celex/72010L0066HUN_175378 72010L0066HUN_175378 celex http://publications.europa.eu/resource/celex/72008L0009HUN_175378 72008L0009HUN_175378 celex http://publications.europa.eu/resource/celex/72008L0008HUN_175378 72008L0008HUN_175378 celex http://publications.europa.eu/resource/celex/72010L0012HUN_175378 72010L0012HUN_175378 celex http://publications.europa.eu/resource/celex/72009L0162HUN_175378 72009L0162HUN_175378 celex http://publications.europa.eu/resource/nim/175378 175378 nim http://publications.europa.eu/resource/celex/72015L0849HUN_175378 72015L0849HUN_175378 celex http://publications.europa.eu/resource/celex/72006L0043HUN_175378 72006L0043HUN_175378 celex http://publications.europa.eu/resource/celex/72009L0069HUN_175378 72009L0069HUN_175378 celex 2010-12-30 2011-01-01 http://publications.europa.eu/resource/cellar/1733b97d-d7f3-46ee-ab80-ed89bb16fa12 1733b97d-d7f3-46ee-ab80-ed89bb16fa12 cellar http://publications.europa.eu/resource/oj/JOL_2010_010_R JOL_2010_010_R oj http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/1321 1321 EUROVOC http://eurovoc.europa.eu/100148 100148 EUROVOC http://eurovoc.europa.eu/100206 100206 EUROVOC http://eurovoc.europa.eu/3193 3193 EUROVOC 3193 goods and services http://publications.europa.eu/resource/cellar/6452ce44-d828-4903-b278-44950a7ff8fe 6452ce44-d828-4903-b278-44950a7ff8fe cellar http://publications.europa.eu/resource/nim/176847 176847 nim http://publications.europa.eu/resource/celex/72009L0162MLT_176847 72009L0162MLT_176847 celex http://publications.europa.eu/resource/celex/72009L0069MLT_176847 72009L0069MLT_176847 celex 32009L0162 http://publications.europa.eu/resource/cellar/efeb1fdd-e852-4710-92a8-28e0a7e3a402 efeb1fdd-e852-4710-92a8-28e0a7e3a402 cellar http://publications.europa.eu/resource/nim/206214 206214 nim http://publications.europa.eu/resource/celex/72009L0162HRV_206214 72009L0162HRV_206214 celex http://eurovoc.europa.eu/5864 5864 EUROVOC 5864 trans-European network http://eurovoc.europa.eu/5442 5442 EUROVOC http://eurovoc.europa.eu/100144 100144 EUROVOC http://eurovoc.europa.eu/100176 100176 EUROVOC http://publications.europa.eu/resource/cellar/38ebd03c-fe5c-11e1-8e28-01aa75ed71a1 38ebd03c-fe5c-11e1-8e28-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2012_249_R_0015_01_DIR_2009_162_15 JOL_2012_249_R_0015_01_DIR_2009_162_15 oj http://publications.europa.eu/resource/celex/32009L0162R%2801%29 32009L0162R(01) celex IT MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.1.9 builddate:31/01/2014 00:30:02 http://publications.europa.eu/resource/cellar/d46c699c-ac69-42f5-a7cd-17b10ce62fb9 d46c699c-ac69-42f5-a7cd-17b10ce62fb9 cellar http://publications.europa.eu/resource/celex/72010L0066EST_174513 72010L0066EST_174513 celex http://publications.europa.eu/resource/celex/72009L0162EST_174513 72009L0162EST_174513 celex http://publications.europa.eu/resource/nim/174513 174513 nim oj:JOL_2010_010_R_0014_01 2011-01-01 2011 01 01 http://publications.europa.eu/resource/cellar/6aedcff4-e5a6-417d-a7c5-ea651ba53534 6aedcff4-e5a6-417d-a7c5-ea651ba53534 cellar http://publications.europa.eu/resource/celex/71988L0664LTU_21313 71988L0664LTU_21313 celex http://publications.europa.eu/resource/celex/71989L0219LTU_21313 71989L0219LTU_21313 celex http://publications.europa.eu/resource/celex/71995L0007LTU_21313 71995L0007LTU_21313 celex http://publications.europa.eu/resource/celex/71985L0576LTU_21313 71985L0576LTU_21313 celex http://publications.europa.eu/resource/celex/71985L0346LTU_21313 71985L0346LTU_21313 celex http://publications.europa.eu/resource/celex/71994L0005LTU_21313 71994L0005LTU_21313 celex http://publications.europa.eu/resource/celex/72009L0162LTU_21313 72009L0162LTU_21313 celex http://publications.europa.eu/resource/celex/71979L1072LTU_21313 71979L1072LTU_21313 celex http://publications.europa.eu/resource/celex/71978L1032LTU_21313 71978L1032LTU_21313 celex http://publications.europa.eu/resource/celex/71985L0348LTU_21313 71985L0348LTU_21313 celex http://publications.europa.eu/resource/celex/72003L0092LTU_21313 72003L0092LTU_21313 celex http://publications.europa.eu/resource/celex/72009L0069LTU_21313 72009L0069LTU_21313 celex http://publications.europa.eu/resource/nim/21313 21313 nim http://publications.europa.eu/resource/celex/71978L1033LTU_21313 71978L1033LTU_21313 celex http://publications.europa.eu/resource/celex/71998L0080LTU_21313 71998L0080LTU_21313 celex http://publications.europa.eu/resource/celex/71978L1035LTU_21313 71978L1035LTU_21313 celex http://publications.europa.eu/resource/celex/71992L0077LTU_21313 71992L0077LTU_21313 celex http://publications.europa.eu/resource/celex/71999L0059LTU_21313 71999L0059LTU_21313 celex http://publications.europa.eu/resource/celex/71994L0076LTU_21313 71994L0076LTU_21313 celex http://publications.europa.eu/resource/celex/72000L0065LTU_21313 72000L0065LTU_21313 celex http://publications.europa.eu/resource/celex/71983L0181LTU_21313 71983L0181LTU_21313 celex http://publications.europa.eu/resource/celex/71994L0004LTU_21313 71994L0004LTU_21313 celex http://publications.europa.eu/resource/celex/71984L0386LTU_21313 71984L0386LTU_21313 celex http://publications.europa.eu/resource/celex/71992L0111LTU_21313 71992L0111LTU_21313 celex http://publications.europa.eu/resource/celex/71991L0680LTU_21313 71991L0680LTU_21313 celex http://publications.europa.eu/resource/celex/71999L0049LTU_21313 71999L0049LTU_21313 celex http://publications.europa.eu/resource/celex/71988L0331LTU_21313 71988L0331LTU_21313 celex http://publications.europa.eu/resource/celex/71967L0227LTU_21313 71967L0227LTU_21313 celex http://publications.europa.eu/resource/celex/71972L0230LTU_21313 71972L0230LTU_21313 celex http://publications.europa.eu/resource/celex/72001L0115LTU_21313 72001L0115LTU_21313 celex http://publications.europa.eu/resource/celex/72002L0038LTU_21313 72002L0038LTU_21313 celex http://publications.europa.eu/resource/celex/71983L0182LTU_21313 71983L0182LTU_21313 celex http://publications.europa.eu/resource/celex/71989L0465LTU_21313 71989L0465LTU_21313 celex http://publications.europa.eu/resource/celex/71977L0388LTU_21313 71977L0388LTU_21313 celex http://publications.europa.eu/resource/celex/72001L0004LTU_21313 72001L0004LTU_21313 celex http://publications.europa.eu/resource/celex/71996L0042LTU_21313 71996L0042LTU_21313 celex http://publications.europa.eu/resource/celex/71986L0560LTU_21313 71986L0560LTU_21313 celex http://publications.europa.eu/resource/celex/71999L0085LTU_21313 71999L0085LTU_21313 celex http://publications.europa.eu/resource/celex/71969L0169LTU_21313 71969L0169LTU_21313 celex http://publications.europa.eu/resource/celex/71996L0095LTU_21313 71996L0095LTU_21313 celex http://publications.europa.eu/resource/celex/71989L0220LTU_21313 71989L0220LTU_21313 celex 2011-01-01 2010-12-31 http://publications.europa.eu/resource/cellar/db7534e2-86f3-40bc-b62a-6f49cc96f75f db7534e2-86f3-40bc-b62a-6f49cc96f75f cellar http://publications.europa.eu/resource/celex/02009L0162-20100115 02009L0162-20100115 celex http://publications.europa.eu/resource/consolidation/2009L0162%2F20100115 2009L0162/20100115 consolidation http://publications.europa.eu/resource/eli/dir/2009/162/2010-01-15 dir:2009:162:2010-01-15 eli http://publications.europa.eu/resource/cellar/f926a060-2ee3-4936-aedb-b207d08cbf81 f926a060-2ee3-4936-aedb-b207d08cbf81 cellar http://publications.europa.eu/resource/eli/treaty/tfeu_2008/art_113/oj treaty:tfeu_2008:art_113:oj eli http://publications.europa.eu/resource/celex/12008E113 12008E113 celex http://publications.europa.eu/resource/cellar/a254e6b3-b97b-4c6b-88cf-5e321a2455c5 a254e6b3-b97b-4c6b-88cf-5e321a2455c5 cellar http://publications.europa.eu/resource/eli/dir/2003/92/oj dir:2003:92:oj eli http://publications.europa.eu/resource/oj/JOL_2003_260_R_0008_01 JOL_2003_260_R_0008_01 oj http://publications.europa.eu/resource/celex/32003L0092 32003L0092 celex 732809 http://publications.europa.eu/resource/cellar/0858d7ba-cff1-4ba2-8115-efbeefc2433b 0858d7ba-cff1-4ba2-8115-efbeefc2433b cellar http://publications.europa.eu/resource/nim/175879 175879 nim http://publications.europa.eu/resource/celex/72009L0162ESP_175879 72009L0162ESP_175879 celex http://publications.europa.eu/resource/celex/72010L0012ESP_175879 72010L0012ESP_175879 celex http://publications.europa.eu/resource/cellar/0cd80751-07f4-43af-936f-5b3947dc33bb 0cd80751-07f4-43af-936f-5b3947dc33bb cellar http://publications.europa.eu/resource/nim/229143 229143 nim http://publications.europa.eu/resource/celex/72017L0952CZE_229143 72017L0952CZE_229143 celex http://publications.europa.eu/resource/celex/72018L1713CZE_229143 72018L1713CZE_229143 celex http://publications.europa.eu/resource/celex/72009L0162CZE_229143 72009L0162CZE_229143 celex http://publications.europa.eu/resource/celex/72009L0047CZE_229143 72009L0047CZE_229143 celex http://publications.europa.eu/resource/celex/72006L0112CZE_229143 72006L0112CZE_229143 celex http://publications.europa.eu/resource/celex/72016L0856CZE_229143 72016L0856CZE_229143 celex http://publications.europa.eu/resource/celex/72018L0912CZE_229143 72018L0912CZE_229143 celex 2018-02-01 2011-01-01 true <table-of-contents> <p>0014 - 0018</p> </table-of-contents> http://publications.europa.eu/resource/cellar/f8bf30ed-f2db-4d25-a640-f90fa613e43a f8bf30ed-f2db-4d25-a640-f90fa613e43a cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177251 72009L0162GBR_177251 celex http://publications.europa.eu/resource/nim/177251 177251 nim 2011-02-04 2011-01-01 http://publications.europa.eu/resource/cellar/edd976c8-9ca9-4f0c-b6db-9458c17316ff edd976c8-9ca9-4f0c-b6db-9458c17316ff cellar http://publications.europa.eu/resource/nim/175210 175210 nim http://publications.europa.eu/resource/celex/72009L0162PRT_175210 72009L0162PRT_175210 celex 2011-01-01 2010-12-27 http://publications.europa.eu/resource/cellar/a01d759d-cfff-49d1-9f91-294e5adb47c2 a01d759d-cfff-49d1-9f91-294e5adb47c2 cellar http://publications.europa.eu/resource/celex/72009L0162SWE_176201 72009L0162SWE_176201 celex http://publications.europa.eu/resource/nim/176201 176201 nim http://publications.europa.eu/resource/cellar/bc798baa-d71c-47de-aa2d-9346dd96134b bc798baa-d71c-47de-aa2d-9346dd96134b cellar http://publications.europa.eu/resource/celex/72009L0162CZE_220183 72009L0162CZE_220183 celex http://publications.europa.eu/resource/nim/220183 220183 nim http://publications.europa.eu/resource/celex/72008L0008CZE_220183 72008L0008CZE_220183 celex http://publications.europa.eu/resource/celex/72013L0061CZE_220183 72013L0061CZE_220183 celex http://publications.europa.eu/resource/celex/72019L0475CZE_220183 72019L0475CZE_220183 celex http://publications.europa.eu/resource/celex/72017L2455CZE_220183 72017L2455CZE_220183 celex http://publications.europa.eu/resource/celex/72006L0112CZE_220183 72006L0112CZE_220183 celex 2018-02-01 2011-01-01 http://data.europa.eu/eli/dir/2009/162/oj http://publications.europa.eu/resource/cellar/44c4f564-4fc3-49b7-ab9b-30771c338d35 44c4f564-4fc3-49b7-ab9b-30771c338d35 cellar http://publications.europa.eu/resource/nim/176485 176485 nim http://publications.europa.eu/resource/celex/72009L0162FIN_176485 72009L0162FIN_176485 celex 2011-01-01 2011-01-24 http://publications.europa.eu/resource/cellar/835b2dd8-553f-4dac-aaa1-43ea0ed377d4 835b2dd8-553f-4dac-aaa1-43ea0ed377d4 cellar http://publications.europa.eu/resource/celex/72009L0162SWE_176203 72009L0162SWE_176203 celex http://publications.europa.eu/resource/nim/176203 176203 nim 2011-01-01 2011-01-20 2010-01-15 2010 01 15 http://eurovoc.europa.eu/1141 1141 EUROVOC 1141 natural gas http://publications.europa.eu/resource/cellar/8f1ea680-c4e8-4da4-af90-c7015d06e960 8f1ea680-c4e8-4da4-af90-c7015d06e960 cellar http://publications.europa.eu/resource/nim/175603 175603 nim http://publications.europa.eu/resource/celex/72009L0162BEL_175603 72009L0162BEL_175603 celex 2011-01-01 2011-01-04 http://publications.europa.eu/resource/authority/corporate-body/EUMS27 EUMS27 corporate-body EUMS27 EUMS27 The twenty-seven Member States: Belgium, Bulgaria, Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland, Sweden, United Kingdom http://publications.europa.eu/resource/cellar/882414e1-8fc3-4d7e-bd85-e3064e26a3bc 882414e1-8fc3-4d7e-bd85-e3064e26a3bc cellar http://publications.europa.eu/resource/celex/72010L0066SVN_173888 72010L0066SVN_173888 celex http://publications.europa.eu/resource/celex/72010L0023SVN_173888 72010L0023SVN_173888 celex http://publications.europa.eu/resource/celex/72008L0008SVN_173888 72008L0008SVN_173888 celex http://publications.europa.eu/resource/celex/72006L0112SVN_173888 72006L0112SVN_173888 celex http://publications.europa.eu/resource/nim/173888 173888 nim http://publications.europa.eu/resource/celex/72009L0069SVN_173888 72009L0069SVN_173888 celex http://publications.europa.eu/resource/celex/72009L0162SVN_173888 72009L0162SVN_173888 celex 2010-11-29 2011-01-01 http://publications.europa.eu/resource/cellar/698ef48f-fadf-4f7a-82e0-3bf1ac6f44e1 698ef48f-fadf-4f7a-82e0-3bf1ac6f44e1 cellar http://publications.europa.eu/resource/celex/72009L0162AUT_174311 72009L0162AUT_174311 celex http://publications.europa.eu/resource/celex/72009L0069AUT_174311 72009L0069AUT_174311 celex http://publications.europa.eu/resource/celex/72008L0008AUT_174311 72008L0008AUT_174311 celex http://publications.europa.eu/resource/celex/72008L0009AUT_174311 72008L0009AUT_174311 celex http://publications.europa.eu/resource/nim/174311 174311 nim 2011-01-01 2010-12-10 http://publications.europa.eu/resource/cellar/4c3bf4be-5d7b-4047-a5b9-fc7a107318a3 4c3bf4be-5d7b-4047-a5b9-fc7a107318a3 cellar http://publications.europa.eu/resource/celex/72009L0162MLT_176848 72009L0162MLT_176848 celex http://publications.europa.eu/resource/nim/176848 176848 nim http://publications.europa.eu/resource/cellar/db7534e2-86f3-40bc-b62a-6f49cc96f75f db7534e2-86f3-40bc-b62a-6f49cc96f75f cellar http://publications.europa.eu/resource/celex/02009L0162-20100115 02009L0162-20100115 celex http://publications.europa.eu/resource/consolidation/2009L0162%2F20100115 2009L0162/20100115 consolidation http://publications.europa.eu/resource/eli/dir/2009/162/2010-01-15 dir:2009:162:2010-01-15 eli http://publications.europa.eu/resource/cellar/e919e9be-15cb-4c82-a03f-b380bbb78235 e919e9be-15cb-4c82-a03f-b380bbb78235 cellar http://publications.europa.eu/resource/celex/71988L0357CZE_28467 71988L0357CZE_28467 celex http://publications.europa.eu/resource/celex/71969L0169CZE_28467 71969L0169CZE_28467 celex http://publications.europa.eu/resource/celex/71986L0560CZE_28467 71986L0560CZE_28467 celex http://publications.europa.eu/resource/celex/71981L0933CZE_28467 71981L0933CZE_28467 celex http://publications.europa.eu/resource/celex/72018L1695CZE_28467 72018L1695CZE_28467 celex http://publications.europa.eu/resource/celex/71967L0227CZE_28467 71967L0227CZE_28467 celex http://publications.europa.eu/resource/celex/71984L0386CZE_28467 71984L0386CZE_28467 celex http://publications.europa.eu/resource/celex/72009L0132CZE_28467 72009L0132CZE_28467 celex http://publications.europa.eu/resource/celex/72000L0031CZE_28467 72000L0031CZE_28467 celex http://publications.europa.eu/resource/nim/28467 28467 nim http://publications.europa.eu/resource/celex/72000L0065CZE_28467 72000L0065CZE_28467 celex http://publications.europa.eu/resource/celex/72009L0162CZE_28467 72009L0162CZE_28467 celex http://publications.europa.eu/resource/celex/71992L0077CZE_28467 71992L0077CZE_28467 celex http://publications.europa.eu/resource/celex/72010L0045CZE_28467 72010L0045CZE_28467 celex http://publications.europa.eu/resource/celex/72016L1065CZE_28467 72016L1065CZE_28467 celex http://publications.europa.eu/resource/celex/71983L0181CZE_28467 71983L0181CZE_28467 celex http://publications.europa.eu/resource/celex/71999L0059CZE_28467 71999L0059CZE_28467 celex http://publications.europa.eu/resource/celex/72007L0074CZE_28467 72007L0074CZE_28467 celex http://publications.europa.eu/resource/celex/72006L0079CZE_28467 72006L0079CZE_28467 celex http://publications.europa.eu/resource/celex/71978L1033CZE_28467 71978L1033CZE_28467 celex http://publications.europa.eu/resource/celex/72005L0092CZE_28467 72005L0092CZE_28467 celex http://publications.europa.eu/resource/celex/71989L0219CZE_28467 71989L0219CZE_28467 celex http://publications.europa.eu/resource/celex/71995L0007CZE_28467 71995L0007CZE_28467 celex http://publications.europa.eu/resource/celex/72001L0004CZE_28467 72001L0004CZE_28467 celex http://publications.europa.eu/resource/celex/71988L0331CZE_28467 71988L0331CZE_28467 celex http://publications.europa.eu/resource/celex/72013L0042CZE_28467 72013L0042CZE_28467 celex http://publications.europa.eu/resource/celex/72013L0061CZE_28467 72013L0061CZE_28467 celex http://publications.europa.eu/resource/celex/72006L0112CZE_28467 72006L0112CZE_28467 celex http://publications.europa.eu/resource/celex/71985L0346CZE_28467 71985L0346CZE_28467 celex http://publications.europa.eu/resource/celex/72008L0009CZE_28467 72008L0009CZE_28467 celex http://publications.europa.eu/resource/celex/72010L0088CZE_28467 72010L0088CZE_28467 celex http://publications.europa.eu/resource/celex/71977L0388CZE_28467 71977L0388CZE_28467 celex http://publications.europa.eu/resource/celex/72017L2455CZE_28467 72017L2455CZE_28467 celex http://publications.europa.eu/resource/celex/71985L0348CZE_28467 71985L0348CZE_28467 celex http://publications.europa.eu/resource/celex/72006L0069CZE_28467 72006L0069CZE_28467 celex http://publications.europa.eu/resource/celex/71991L0680CZE_28467 71991L0680CZE_28467 celex http://publications.europa.eu/resource/celex/72002L0083CZE_28467 72002L0083CZE_28467 celex http://publications.europa.eu/resource/celex/71999L0049CZE_28467 71999L0049CZE_28467 celex http://publications.europa.eu/resource/celex/72003L0092CZE_28467 72003L0092CZE_28467 celex http://publications.europa.eu/resource/celex/72008L0117CZE_28467 72008L0117CZE_28467 celex http://publications.europa.eu/resource/celex/72018L0912CZE_28467 72018L0912CZE_28467 celex http://publications.europa.eu/resource/celex/72010L0066CZE_28467 72010L0066CZE_28467 celex http://publications.europa.eu/resource/celex/71979L1072CZE_28467 71979L1072CZE_28467 celex http://publications.europa.eu/resource/celex/72019L0475CZE_28467 72019L0475CZE_28467 celex http://publications.europa.eu/resource/celex/72016L0856CZE_28467 72016L0856CZE_28467 celex http://publications.europa.eu/resource/celex/71992L0111CZE_28467 71992L0111CZE_28467 celex http://publications.europa.eu/resource/celex/71978L1035CZE_28467 71978L1035CZE_28467 celex http://publications.europa.eu/resource/celex/71994L0004CZE_28467 71994L0004CZE_28467 celex http://publications.europa.eu/resource/celex/72010L0023CZE_28467 72010L0023CZE_28467 celex http://publications.europa.eu/resource/celex/72001L0115CZE_28467 72001L0115CZE_28467 celex http://publications.europa.eu/resource/celex/72002L0038CZE_28467 72002L0038CZE_28467 celex http://publications.europa.eu/resource/celex/72009L0069CZE_28467 72009L0069CZE_28467 celex http://publications.europa.eu/resource/celex/71980L0368CZE_28467 71980L0368CZE_28467 celex http://publications.europa.eu/resource/celex/72013L0043CZE_28467 72013L0043CZE_28467 celex http://publications.europa.eu/resource/celex/72008L0008CZE_28467 72008L0008CZE_28467 celex http://publications.europa.eu/resource/celex/71998L0080CZE_28467 71998L0080CZE_28467 celex http://publications.europa.eu/resource/celex/71988L0664CZE_28467 71988L0664CZE_28467 celex http://publications.europa.eu/resource/celex/71985L0576CZE_28467 71985L0576CZE_28467 celex http://publications.europa.eu/resource/celex/72018L1713CZE_28467 72018L1713CZE_28467 celex http://publications.europa.eu/resource/celex/71994L0005CZE_28467 71994L0005CZE_28467 celex http://publications.europa.eu/resource/celex/72009L0047CZE_28467 72009L0047CZE_28467 celex http://publications.europa.eu/resource/celex/71983L0182CZE_28467 71983L0182CZE_28467 celex http://publications.europa.eu/resource/celex/71982L0443CZE_28467 71982L0443CZE_28467 celex 2011-01-01 2011-03-10 http://publications.europa.eu/resource/cellar/8c5ff87a-f308-4f62-94b4-42d4d96b25d2 8c5ff87a-f308-4f62-94b4-42d4d96b25d2 cellar http://publications.europa.eu/resource/nim/174880 174880 nim http://publications.europa.eu/resource/celex/72009L0162LUX_174880 72009L0162LUX_174880 celex 2010-12-22 2011-01-01 http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/authority/fd_555/0930 0930 fd_555 0930 0930 Indirect taxation http://publications.europa.eu/resource/authority/fd_555/09 09 fd_555 09 09 Taxation http://publications.europa.eu/resource/cellar/c00ab0a2-d65d-4ce9-9970-6d1e82b41d2c c00ab0a2-d65d-4ce9-9970-6d1e82b41d2c cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177447 72009L0162GBR_177447 celex http://publications.europa.eu/resource/nim/177447 177447 nim http://eurovoc.europa.eu/747 747 EUROVOC 747 electrical energy electricity 2010-01-18 2010 01 18 http://publications.europa.eu/resource/cellar/a79b43ed-d7ec-4673-8521-7673f305fe24 a79b43ed-d7ec-4673-8521-7673f305fe24 cellar http://publications.europa.eu/resource/uriserv/DD.HRV.09.001.FULL DD.HRV.09.001.FULL uriserv http://publications.europa.eu/resource/oj/DD_2013_09_001_HR DD_2013_09_001_HR oj http://publications.europa.eu/resource/cellar/58f7a053-9245-4491-bfdc-f06224e81c43 58f7a053-9245-4491-bfdc-f06224e81c43 cellar http://publications.europa.eu/resource/celex/72009L0162FIN_176492 72009L0162FIN_176492 celex http://publications.europa.eu/resource/nim/176492 176492 nim http://publications.europa.eu/resource/cellar/51197bc4-41be-4569-8b48-12c0f099f93d 51197bc4-41be-4569-8b48-12c0f099f93d cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177248 72009L0162GBR_177248 celex http://publications.europa.eu/resource/nim/177248 177248 nim 2011-01-01 2011-02-04 http://publications.europa.eu/resource/cellar/4db87583-fe2b-11e3-831f-01aa75ed71a1 4db87583-fe2b-11e3-831f-01aa75ed71a1 cellar http://publications.europa.eu/resource/celex/02006L0112-20140101 02006L0112-20140101 celex http://publications.europa.eu/resource/eli/dir/2006/112/2014-01-01 dir:2006:112:2014-01-01 eli http://publications.europa.eu/resource/consolidation/2006L0112%2F20140101 2006L0112/20140101 consolidation http://publications.europa.eu/resource/cellar/321ef3e1-e50d-48de-8a94-57f630d9d0d8 321ef3e1-e50d-48de-8a94-57f630d9d0d8 cellar http://publications.europa.eu/resource/nim/179542 179542 nim http://publications.europa.eu/resource/celex/72009L0162CYP_179542 72009L0162CYP_179542 celex 2011-03-28 2011-01-01 http://publications.europa.eu/resource/cellar/a13a6c53-ffd8-4e43-9ce8-1ec02c690760 a13a6c53-ffd8-4e43-9ce8-1ec02c690760 cellar http://publications.europa.eu/resource/celex/72009L0162IRL_175398 72009L0162IRL_175398 celex http://publications.europa.eu/resource/nim/175398 175398 nim 2011-01-01 2010-12-31 MAN 2 http://publications.europa.eu/resource/authority/corporate-body/CONSIL CONSIL corporate-body CONSIL CONSIL Council of the European Union Council Council of the European Communities http://publications.europa.eu/resource/cellar/022aaf63-2f73-409f-8d53-920a973290f2 022aaf63-2f73-409f-8d53-920a973290f2 cellar http://publications.europa.eu/resource/celex/72003L0092CZE_35755 72003L0092CZE_35755 celex http://publications.europa.eu/resource/nim/35755 35755 nim http://publications.europa.eu/resource/celex/72002L0083CZE_35755 72002L0083CZE_35755 celex http://publications.europa.eu/resource/celex/72009L0132CZE_35755 72009L0132CZE_35755 celex http://publications.europa.eu/resource/celex/72009L0162CZE_35755 72009L0162CZE_35755 celex http://publications.europa.eu/resource/celex/72006L0069CZE_35755 72006L0069CZE_35755 celex http://publications.europa.eu/resource/celex/72010L0045CZE_35755 72010L0045CZE_35755 celex http://publications.europa.eu/resource/celex/71999L0093CZE_35755 71999L0093CZE_35755 celex http://publications.europa.eu/resource/celex/71992L0106CZE_35755 71992L0106CZE_35755 celex http://publications.europa.eu/resource/celex/72008L0008CZE_35755 72008L0008CZE_35755 celex http://publications.europa.eu/resource/celex/72000L0031CZE_35755 72000L0031CZE_35755 celex http://publications.europa.eu/resource/celex/71977L0388CZE_35755 71977L0388CZE_35755 celex http://publications.europa.eu/resource/celex/72006L0112CZE_35755 72006L0112CZE_35755 celex http://publications.europa.eu/resource/celex/72008L0117CZE_35755 72008L0117CZE_35755 celex http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://publications.europa.eu/resource/cellar/44cebbb2-c969-4277-9426-a99116cba235 44cebbb2-c969-4277-9426-a99116cba235 cellar http://publications.europa.eu/resource/celex/72011L0016CZE_271134 72011L0016CZE_271134 celex http://publications.europa.eu/resource/celex/72009L0133CZE_271134 72009L0133CZE_271134 celex http://publications.europa.eu/resource/celex/72008L0009CZE_271134 72008L0009CZE_271134 celex http://publications.europa.eu/resource/celex/72016L1065CZE_271134 72016L1065CZE_271134 celex http://publications.europa.eu/resource/nim/271134 271134 nim http://publications.europa.eu/resource/celex/72017L2455CZE_271134 72017L2455CZE_271134 celex http://publications.europa.eu/resource/celex/72017L0952CZE_271134 72017L0952CZE_271134 celex http://publications.europa.eu/resource/celex/72015L0121CZE_271134 72015L0121CZE_271134 celex http://publications.europa.eu/resource/celex/72010L0045CZE_271134 72010L0045CZE_271134 celex http://publications.europa.eu/resource/celex/72009L0162CZE_271134 72009L0162CZE_271134 celex http://publications.europa.eu/resource/celex/72011L0064CZE_271134 72011L0064CZE_271134 celex http://publications.europa.eu/resource/celex/72003L0096CZE_271134 72003L0096CZE_271134 celex http://publications.europa.eu/resource/celex/72008L0008CZE_271134 72008L0008CZE_271134 celex http://publications.europa.eu/resource/celex/72006L0112CZE_271134 72006L0112CZE_271134 celex http://publications.europa.eu/resource/celex/72014L0107CZE_271134 72014L0107CZE_271134 celex http://publications.europa.eu/resource/celex/72016L0881CZE_271134 72016L0881CZE_271134 celex http://publications.europa.eu/resource/celex/72016L1164CZE_271134 72016L1164CZE_271134 celex 2019-06-25 2011-01-01 http://publications.europa.eu/resource/cellar/6ecbb08f-50a9-455c-bed2-bcf0a51ef380 6ecbb08f-50a9-455c-bed2-bcf0a51ef380 cellar http://publications.europa.eu/resource/nim/222044 222044 nim http://publications.europa.eu/resource/celex/72009L0162HRV_222044 72009L0162HRV_222044 celex 2013-07-01 2014-12-31 http://publications.europa.eu/resource/cellar/9736d5be-480f-48ff-8336-19fbe7a58ab5 9736d5be-480f-48ff-8336-19fbe7a58ab5 cellar http://publications.europa.eu/resource/celex/72009L0162CYP_179540 72009L0162CYP_179540 celex http://publications.europa.eu/resource/nim/179540 179540 nim http://publications.europa.eu/resource/cellar/fea20e39-3db6-4ee7-ac03-a1be593fee71 fea20e39-3db6-4ee7-ac03-a1be593fee71 cellar http://publications.europa.eu/resource/celex/72006L0112CZE_212954 72006L0112CZE_212954 celex http://publications.europa.eu/resource/celex/72010L0045CZE_212954 72010L0045CZE_212954 celex http://publications.europa.eu/resource/celex/72008L0008CZE_212954 72008L0008CZE_212954 celex http://publications.europa.eu/resource/celex/72016L1164CZE_212954 72016L1164CZE_212954 celex http://publications.europa.eu/resource/celex/72014L0107CZE_212954 72014L0107CZE_212954 celex http://publications.europa.eu/resource/celex/72009L0162CZE_212954 72009L0162CZE_212954 celex http://publications.europa.eu/resource/celex/71999L0062CZE_212954 71999L0062CZE_212954 celex http://publications.europa.eu/resource/celex/72015L0121CZE_212954 72015L0121CZE_212954 celex http://publications.europa.eu/resource/celex/72011L0016CZE_212954 72011L0016CZE_212954 celex http://publications.europa.eu/resource/celex/72014L0086CZE_212954 72014L0086CZE_212954 celex http://publications.europa.eu/resource/celex/72004L0109CZE_212954 72004L0109CZE_212954 celex http://publications.europa.eu/resource/celex/72003L0049CZE_212954 72003L0049CZE_212954 celex http://publications.europa.eu/resource/celex/72014L0054CZE_212954 72014L0054CZE_212954 celex http://publications.europa.eu/resource/celex/72009L0133CZE_212954 72009L0133CZE_212954 celex http://publications.europa.eu/resource/celex/72006L0046CZE_212954 72006L0046CZE_212954 celex http://publications.europa.eu/resource/celex/71983L0349CZE_212954 71983L0349CZE_212954 celex http://publications.europa.eu/resource/celex/71978L0660CZE_212954 71978L0660CZE_212954 celex http://publications.europa.eu/resource/celex/72011L0064CZE_212954 72011L0064CZE_212954 celex http://publications.europa.eu/resource/celex/71995L0060CZE_212954 71995L0060CZE_212954 celex http://publications.europa.eu/resource/celex/72008L0009CZE_212954 72008L0009CZE_212954 celex http://publications.europa.eu/resource/celex/71991L0674CZE_212954 71991L0674CZE_212954 celex http://publications.europa.eu/resource/celex/72013L0043CZE_212954 72013L0043CZE_212954 celex http://publications.europa.eu/resource/celex/72017L2455CZE_212954 72017L2455CZE_212954 celex http://publications.europa.eu/resource/celex/71989L0117CZE_212954 71989L0117CZE_212954 celex http://publications.europa.eu/resource/celex/72017L0952CZE_212954 72017L0952CZE_212954 celex http://publications.europa.eu/resource/celex/72007L0064CZE_212954 72007L0064CZE_212954 celex http://publications.europa.eu/resource/celex/72003L0096CZE_212954 72003L0096CZE_212954 celex http://publications.europa.eu/resource/celex/72016L0881CZE_212954 72016L0881CZE_212954 celex http://publications.europa.eu/resource/celex/72011L0098CZE_212954 72011L0098CZE_212954 celex http://publications.europa.eu/resource/celex/72013L0034CZE_212954 72013L0034CZE_212954 celex http://publications.europa.eu/resource/celex/72009L0028CZE_212954 72009L0028CZE_212954 celex http://publications.europa.eu/resource/celex/72011L0085CZE_212954 72011L0085CZE_212954 celex http://publications.europa.eu/resource/celex/72014L0036CZE_212954 72014L0036CZE_212954 celex http://publications.europa.eu/resource/celex/72003L0109CZE_212954 72003L0109CZE_212954 celex http://publications.europa.eu/resource/celex/72009L0101CZE_212954 72009L0101CZE_212954 celex http://publications.europa.eu/resource/nim/212954 212954 nim http://publications.europa.eu/resource/celex/71979L0007CZE_212954 71979L0007CZE_212954 celex 2018-02-01 2011-01-01 http://publications.europa.eu/resource/cellar/57386739-aa25-47dd-b003-852ca9b4c365 57386739-aa25-47dd-b003-852ca9b4c365 cellar http://publications.europa.eu/resource/celex/72009L0162DEU_174370 72009L0162DEU_174370 celex http://publications.europa.eu/resource/nim/174370 174370 nim 2011-01-01 2010-12-15 http://publications.europa.eu/resource/cellar/76dff4a5-adf8-49a9-9b35-5599cd22f6b9 76dff4a5-adf8-49a9-9b35-5599cd22f6b9 cellar http://publications.europa.eu/resource/celex/72009L0162LTU_174939 72009L0162LTU_174939 celex http://publications.europa.eu/resource/nim/174939 174939 nim http://publications.europa.eu/resource/celex/72009L0069LTU_174939 72009L0069LTU_174939 celex http://eurovoc.europa.eu/1142 1142 EUROVOC 1142 gas pipeline http://eurovoc.europa.eu/1021 1021 EUROVOC 1021 tax system taxation http://eurovoc.europa.eu/1684 1684 EUROVOC 1684 delivery delivery costs means of delivery shipment consignment http://eurovoc.europa.eu/475 475 EUROVOC 475 energy distribution http://publications.europa.eu/resource/cellar/aecb9a13-ac39-4ac3-b43a-b23bebb7e078 aecb9a13-ac39-4ac3-b43a-b23bebb7e078 cellar http://publications.europa.eu/resource/nim/177157 177157 nim http://publications.europa.eu/resource/celex/72009L0162GBR_177157 72009L0162GBR_177157 celex celex:32009L0162 http://publications.europa.eu/resource/cellar/e602aaa4-ed81-45a5-ac4c-5dfa67990710 e602aaa4-ed81-45a5-ac4c-5dfa67990710 cellar http://publications.europa.eu/resource/celex/72009L0069POL_176070 72009L0069POL_176070 celex http://publications.europa.eu/resource/nim/176070 176070 nim http://publications.europa.eu/resource/celex/72009L0162POL_176070 72009L0162POL_176070 celex 2011-01-01 2011-01-18 http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax http://publications.europa.eu/resource/cellar/fe794949-95bf-48a2-bd8c-1623cffb76f8 fe794949-95bf-48a2-bd8c-1623cffb76f8 cellar http://publications.europa.eu/resource/celex/72009L0162MLT_176845 72009L0162MLT_176845 celex http://publications.europa.eu/resource/nim/176845 176845 nim http://publications.europa.eu/resource/cellar/91282f0d-02fe-4a13-b43a-a9cfc21ff6a7 91282f0d-02fe-4a13-b43a-a9cfc21ff6a7 cellar http://publications.europa.eu/resource/nim/177156 177156 nim http://publications.europa.eu/resource/celex/72009L0162GBR_177156 72009L0162GBR_177156 celex 2011-02-04 2011-01-01 http://publications.europa.eu/resource/cellar/6897135c-df9c-4c06-add7-333290b05fab 6897135c-df9c-4c06-add7-333290b05fab cellar http://publications.europa.eu/resource/celex/71991L0680LTU_21209 71991L0680LTU_21209 celex http://publications.europa.eu/resource/celex/72000L0065LTU_21209 72000L0065LTU_21209 celex http://publications.europa.eu/resource/celex/71999L0085LTU_21209 71999L0085LTU_21209 celex http://publications.europa.eu/resource/celex/71972L0230LTU_21209 71972L0230LTU_21209 celex http://publications.europa.eu/resource/nim/21209 21209 nim http://publications.europa.eu/resource/celex/71967L0227LTU_21209 71967L0227LTU_21209 celex http://publications.europa.eu/resource/celex/71999L0049LTU_21209 71999L0049LTU_21209 celex http://publications.europa.eu/resource/celex/71984L0386LTU_21209 71984L0386LTU_21209 celex http://publications.europa.eu/resource/celex/71996L0042LTU_21209 71996L0042LTU_21209 celex http://publications.europa.eu/resource/celex/71985L0348LTU_21209 71985L0348LTU_21209 celex http://publications.europa.eu/resource/celex/71969L0169LTU_21209 71969L0169LTU_21209 celex http://publications.europa.eu/resource/celex/71986L0560LTU_21209 71986L0560LTU_21209 celex http://publications.europa.eu/resource/celex/72001L0115LTU_21209 72001L0115LTU_21209 celex http://publications.europa.eu/resource/celex/71977L0388LTU_21209 71977L0388LTU_21209 celex http://publications.europa.eu/resource/celex/71996L0095LTU_21209 71996L0095LTU_21209 celex http://publications.europa.eu/resource/celex/71989L0465LTU_21209 71989L0465LTU_21209 celex http://publications.europa.eu/resource/celex/71989L0220LTU_21209 71989L0220LTU_21209 celex http://publications.europa.eu/resource/celex/71985L0346LTU_21209 71985L0346LTU_21209 celex http://publications.europa.eu/resource/celex/71989L0219LTU_21209 71989L0219LTU_21209 celex http://publications.europa.eu/resource/celex/71994L0005LTU_21209 71994L0005LTU_21209 celex http://publications.europa.eu/resource/celex/71988L0331LTU_21209 71988L0331LTU_21209 celex http://publications.europa.eu/resource/celex/71995L0007LTU_21209 71995L0007LTU_21209 celex http://publications.europa.eu/resource/celex/71983L0182LTU_21209 71983L0182LTU_21209 celex http://publications.europa.eu/resource/celex/72001L0004LTU_21209 72001L0004LTU_21209 celex http://publications.europa.eu/resource/celex/71985L0576LTU_21209 71985L0576LTU_21209 celex http://publications.europa.eu/resource/celex/71988L0664LTU_21209 71988L0664LTU_21209 celex http://publications.europa.eu/resource/celex/71998L0080LTU_21209 71998L0080LTU_21209 celex http://publications.europa.eu/resource/celex/71978L1032LTU_21209 71978L1032LTU_21209 celex http://publications.europa.eu/resource/celex/71994L0076LTU_21209 71994L0076LTU_21209 celex http://publications.europa.eu/resource/celex/71992L0077LTU_21209 71992L0077LTU_21209 celex http://publications.europa.eu/resource/celex/71978L1033LTU_21209 71978L1033LTU_21209 celex http://publications.europa.eu/resource/celex/71983L0181LTU_21209 71983L0181LTU_21209 celex http://publications.europa.eu/resource/celex/71994L0004LTU_21209 71994L0004LTU_21209 celex http://publications.europa.eu/resource/celex/72009L0069LTU_21209 72009L0069LTU_21209 celex http://publications.europa.eu/resource/celex/71999L0059LTU_21209 71999L0059LTU_21209 celex http://publications.europa.eu/resource/celex/71979L1072LTU_21209 71979L1072LTU_21209 celex http://publications.europa.eu/resource/celex/71978L1035LTU_21209 71978L1035LTU_21209 celex http://publications.europa.eu/resource/celex/71992L0111LTU_21209 71992L0111LTU_21209 celex http://publications.europa.eu/resource/celex/72009L0162LTU_21209 72009L0162LTU_21209 celex http://publications.europa.eu/resource/cellar/68988933-db4d-4d9e-970b-f5fb6ac344e3 68988933-db4d-4d9e-970b-f5fb6ac344e3 cellar http://publications.europa.eu/resource/celex/72009L0162FRA_177745 72009L0162FRA_177745 celex http://publications.europa.eu/resource/nim/177745 177745 nim http://publications.europa.eu/resource/cellar/f926a060-2ee3-4936-aedb-b207d08cbf81 f926a060-2ee3-4936-aedb-b207d08cbf81 cellar http://publications.europa.eu/resource/eli/treaty/tfeu_2008/art_113/oj treaty:tfeu_2008:art_113:oj eli http://publications.europa.eu/resource/celex/12008E113 12008E113 celex http://publications.europa.eu/resource/cellar/12d764c6-15c3-4b66-a9f3-0e4715035e8a 12d764c6-15c3-4b66-a9f3-0e4715035e8a cellar http://publications.europa.eu/resource/nim/179541 179541 nim http://publications.europa.eu/resource/celex/72009L0162CYP_179541 72009L0162CYP_179541 celex 2011-01-01 2011-03-28 2010-01-15 2010 01 15 {EV|http://publications.europa.eu/resource/authority/fd_335/EV} {DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 L CNS 2007/0238 http://publications.europa.eu/resource/cellar/8f627043-040d-478b-a6b3-e333687ba71e 8f627043-040d-478b-a6b3-e333687ba71e cellar http://publications.europa.eu/resource/celex/72009L0162ROU_175632 72009L0162ROU_175632 celex http://publications.europa.eu/resource/celex/72010L0012ROU_175632 72010L0012ROU_175632 celex http://publications.europa.eu/resource/celex/72010L0023ROU_175632 72010L0023ROU_175632 celex http://publications.europa.eu/resource/nim/175632 175632 nim 2011-01-05 2011-01-01 http://publications.europa.eu/resource/cellar/26471960-19b4-4648-bcc3-eb64592e27d2 26471960-19b4-4648-bcc3-eb64592e27d2 cellar http://publications.europa.eu/resource/celex/72010L0045CZE_178595 72010L0045CZE_178595 celex http://publications.europa.eu/resource/nim/178595 178595 nim http://publications.europa.eu/resource/celex/72000L0031CZE_178595 72000L0031CZE_178595 celex http://publications.europa.eu/resource/celex/72009L0047CZE_178595 72009L0047CZE_178595 celex http://publications.europa.eu/resource/celex/72010L0023CZE_178595 72010L0023CZE_178595 celex http://publications.europa.eu/resource/celex/72013L0043CZE_178595 72013L0043CZE_178595 celex http://publications.europa.eu/resource/celex/72008L0009CZE_178595 72008L0009CZE_178595 celex http://publications.europa.eu/resource/celex/72010L0066CZE_178595 72010L0066CZE_178595 celex http://publications.europa.eu/resource/celex/72009L0069CZE_178595 72009L0069CZE_178595 celex http://publications.europa.eu/resource/celex/72009L0162CZE_178595 72009L0162CZE_178595 celex http://publications.europa.eu/resource/celex/72008L0008CZE_178595 72008L0008CZE_178595 celex http://publications.europa.eu/resource/celex/72006L0112CZE_178595 72006L0112CZE_178595 celex 2011-03-10 2011-01-01 http://publications.europa.eu/resource/cellar/22e64893-ac95-4726-b88e-ad7e9bce9b8c 22e64893-ac95-4726-b88e-ad7e9bce9b8c cellar http://publications.europa.eu/resource/nim/232402 232402 nim http://publications.europa.eu/resource/celex/72009L0162CYP_232402 72009L0162CYP_232402 celex http://eurovoc.europa.eu/2602 2602 EUROVOC 2602 provision of services http://eurovoc.europa.eu/5268 5268 EUROVOC http://eurovoc.europa.eu/100147 100147 EUROVOC http://eurovoc.europa.eu/100196 100196 EUROVOC http://publications.europa.eu/resource/authority/resource-type/DIR DIR resource-type DIR DIR Directive Directives http://publications.europa.eu/resource/cellar/81337b40-b18d-4643-bf85-229041faf716 81337b40-b18d-4643-bf85-229041faf716 cellar http://publications.europa.eu/resource/nim/176069 176069 nim http://publications.europa.eu/resource/celex/72009L0162POL_176069 72009L0162POL_176069 celex http://publications.europa.eu/resource/cellar/05839738-8087-4a09-89ea-9188ea1d555a 05839738-8087-4a09-89ea-9188ea1d555a cellar http://publications.europa.eu/resource/celex/72009L0162LVA_175348 72009L0162LVA_175348 celex http://publications.europa.eu/resource/nim/175348 175348 nim http://publications.europa.eu/resource/cellar/911c417e-546e-417c-ada3-07688246e681 911c417e-546e-417c-ada3-07688246e681 cellar http://publications.europa.eu/resource/nim/190165 190165 nim http://publications.europa.eu/resource/celex/72009L0162CZE_190165 72009L0162CZE_190165 celex http://publications.europa.eu/resource/celex/72006L0112CZE_190165 72006L0112CZE_190165 celex 2018-02-01 2011-01-01 1001-01-01T00:00:00.000+00:00 1001 01 01 http://publications.europa.eu/resource/cellar/00fd5c3a-5327-438c-9a4a-23537d28105f 00fd5c3a-5327-438c-9a4a-23537d28105f cellar http://publications.europa.eu/resource/nim/175399 175399 nim http://publications.europa.eu/resource/celex/72009L0162LTU_175399 72009L0162LTU_175399 celex http://publications.europa.eu/resource/cellar/167f20ca-3304-4520-b315-2d04fa4b63ae 167f20ca-3304-4520-b315-2d04fa4b63ae cellar http://publications.europa.eu/resource/nim/222043 222043 nim http://publications.europa.eu/resource/celex/72009L0162HRV_222043 72009L0162HRV_222043 celex 2013-07-01 2014-12-31 http://publications.europa.eu/resource/cellar/ce16246e-18d9-446b-8cf5-259d93544d57 ce16246e-18d9-446b-8cf5-259d93544d57 cellar http://publications.europa.eu/resource/celex/72009L0132BGR_174938 72009L0132BGR_174938 celex http://publications.europa.eu/resource/celex/72008L0008BGR_174938 72008L0008BGR_174938 celex http://publications.europa.eu/resource/celex/72009L0069BGR_174938 72009L0069BGR_174938 celex http://publications.europa.eu/resource/nim/174938 174938 nim http://publications.europa.eu/resource/celex/72009L0162BGR_174938 72009L0162BGR_174938 celex http://publications.europa.eu/resource/cellar/81708226-d33f-11e1-905c-01aa75ed71a1 81708226-d33f-11e1-905c-01aa75ed71a1 cellar http://publications.europa.eu/resource/procedure/2007_238 2007_238 procedure http://publications.europa.eu/resource/pegase/196353 196353 pegase http://publications.europa.eu/resource/cellar/7ada84a5-7eb0-44b2-9016-15083bf7d3d6 7ada84a5-7eb0-44b2-9016-15083bf7d3d6 cellar http://publications.europa.eu/resource/celex/72009L0162ITA_188736 72009L0162ITA_188736 celex http://publications.europa.eu/resource/nim/188736 188736 nim http://publications.europa.eu/resource/celex/72009L0069ITA_188736 72009L0069ITA_188736 celex 2011-01-01 2012-01-17 http://publications.europa.eu/resource/cellar/81708226-d33f-11e1-905c-01aa75ed71a1.0011 81708226-d33f-11e1-905c-01aa75ed71a1.0011 cellar http://publications.europa.eu/resource/pegase/196353.403180 196353.403180 pegase http://publications.europa.eu/resource/cellar/81708226-d33f-11e1-905c-01aa75ed71a1 81708226-d33f-11e1-905c-01aa75ed71a1 cellar http://publications.europa.eu/resource/procedure/2007_238 2007_238 procedure http://publications.europa.eu/resource/pegase/196353 196353 pegase http://publications.europa.eu/resource/authority/corporate-body/EUMS27 EUMS27 corporate-body EUMS27 EUMS27 The twenty-seven Member States: Belgium, Bulgaria, Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland, Sweden, United Kingdom 2009-12-22 2009 12 22 http://publications.europa.eu/resource/cellar/1bbc3353-7ee4-42d5-8845-cb0403bd3574 1bbc3353-7ee4-42d5-8845-cb0403bd3574 cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177445 72009L0162GBR_177445 celex http://publications.europa.eu/resource/nim/177445 177445 nim http://publications.europa.eu/resource/cellar/2cc98251-f47b-4bd5-839d-b7d337870d6c 2cc98251-f47b-4bd5-839d-b7d337870d6c cellar http://publications.europa.eu/resource/celex/72009L0162GRC_179946 72009L0162GRC_179946 celex http://publications.europa.eu/resource/nim/179946 179946 nim 2011-01-01 2011-04-05 http://publications.europa.eu/resource/cellar/e73bf375-03a2-4042-b60b-abddde3e7c9f e73bf375-03a2-4042-b60b-abddde3e7c9f cellar http://publications.europa.eu/resource/celex/72009L0162MLT_176846 72009L0162MLT_176846 celex http://publications.europa.eu/resource/nim/176846 176846 nim http://publications.europa.eu/resource/cellar/9e253752-4e1e-4ee6-81c3-6f69db5a725d 9e253752-4e1e-4ee6-81c3-6f69db5a725d cellar http://publications.europa.eu/resource/celex/72013L0043CZE_227718 72013L0043CZE_227718 celex http://publications.europa.eu/resource/celex/72006L0112CZE_227718 72006L0112CZE_227718 celex http://publications.europa.eu/resource/celex/72008L0008CZE_227718 72008L0008CZE_227718 celex http://publications.europa.eu/resource/celex/72008L0009CZE_227718 72008L0009CZE_227718 celex http://publications.europa.eu/resource/celex/72013L0042CZE_227718 72013L0042CZE_227718 celex http://publications.europa.eu/resource/celex/72010L0045CZE_227718 72010L0045CZE_227718 celex http://publications.europa.eu/resource/nim/227718 227718 nim http://publications.europa.eu/resource/celex/72009L0047CZE_227718 72009L0047CZE_227718 celex http://publications.europa.eu/resource/celex/72009L0162CZE_227718 72009L0162CZE_227718 celex http://publications.europa.eu/resource/celex/72018L1695CZE_227718 72018L1695CZE_227718 celex 2018-02-01 2011-01-01 http://publications.europa.eu/resource/cellar/e602aaa4-ed81-45a5-ac4c-5dfa67990710 e602aaa4-ed81-45a5-ac4c-5dfa67990710 cellar http://publications.europa.eu/resource/celex/72009L0069POL_176070 72009L0069POL_176070 celex http://publications.europa.eu/resource/nim/176070 176070 nim http://publications.europa.eu/resource/celex/72009L0162POL_176070 72009L0162POL_176070 celex http://publications.europa.eu/resource/cellar/aecb9a13-ac39-4ac3-b43a-b23bebb7e078 aecb9a13-ac39-4ac3-b43a-b23bebb7e078 cellar http://publications.europa.eu/resource/nim/177157 177157 nim http://publications.europa.eu/resource/celex/72009L0162GBR_177157 72009L0162GBR_177157 celex 2011-02-04 2011-01-01 2009-12-22 2009 12 22 http://publications.europa.eu/resource/cellar/fe794949-95bf-48a2-bd8c-1623cffb76f8 fe794949-95bf-48a2-bd8c-1623cffb76f8 cellar http://publications.europa.eu/resource/celex/72009L0162MLT_176845 72009L0162MLT_176845 celex http://publications.europa.eu/resource/nim/176845 176845 nim 2011-01-28 2011-01-01 http://publications.europa.eu/resource/cellar/12cbb38f-8da8-4e15-9597-16f9155baaf2 12cbb38f-8da8-4e15-9597-16f9155baaf2 cellar http://publications.europa.eu/resource/comnat/COM_2007_0677_FIN COM_2007_0677_FIN comnat http://publications.europa.eu/resource/com/COM_2007_722 COM_2007_722 com http://publications.europa.eu/resource/celex/52007PC0677 52007PC0677 celex MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 http://publications.europa.eu/resource/cellar/57386739-aa25-47dd-b003-852ca9b4c365 57386739-aa25-47dd-b003-852ca9b4c365 cellar http://publications.europa.eu/resource/celex/72009L0162DEU_174370 72009L0162DEU_174370 celex http://publications.europa.eu/resource/nim/174370 174370 nim http://publications.europa.eu/resource/cellar/9736d5be-480f-48ff-8336-19fbe7a58ab5 9736d5be-480f-48ff-8336-19fbe7a58ab5 cellar http://publications.europa.eu/resource/celex/72009L0162CYP_179540 72009L0162CYP_179540 celex http://publications.europa.eu/resource/nim/179540 179540 nim 2011-01-01 2011-03-28 http://publications.europa.eu/resource/cellar/6ecbb08f-50a9-455c-bed2-bcf0a51ef380 6ecbb08f-50a9-455c-bed2-bcf0a51ef380 cellar http://publications.europa.eu/resource/nim/222044 222044 nim http://publications.europa.eu/resource/celex/72009L0162HRV_222044 72009L0162HRV_222044 celex http://publications.europa.eu/resource/cellar/76dff4a5-adf8-49a9-9b35-5599cd22f6b9 76dff4a5-adf8-49a9-9b35-5599cd22f6b9 cellar http://publications.europa.eu/resource/celex/72009L0162LTU_174939 72009L0162LTU_174939 celex http://publications.europa.eu/resource/nim/174939 174939 nim http://publications.europa.eu/resource/celex/72009L0069LTU_174939 72009L0069LTU_174939 celex 2011-01-01 2010-12-31 http://publications.europa.eu/resource/authority/document-collection/CELEX CELEX document-collection CELEX CELEX CELEX 9999-12-31 9999 12 31 http://publications.europa.eu/resource/cellar/a13a6c53-ffd8-4e43-9ce8-1ec02c690760 a13a6c53-ffd8-4e43-9ce8-1ec02c690760 cellar http://publications.europa.eu/resource/celex/72009L0162IRL_175398 72009L0162IRL_175398 celex http://publications.europa.eu/resource/nim/175398 175398 nim http://publications.europa.eu/resource/cellar/022aaf63-2f73-409f-8d53-920a973290f2 022aaf63-2f73-409f-8d53-920a973290f2 cellar http://publications.europa.eu/resource/celex/72003L0092CZE_35755 72003L0092CZE_35755 celex http://publications.europa.eu/resource/nim/35755 35755 nim http://publications.europa.eu/resource/celex/72002L0083CZE_35755 72002L0083CZE_35755 celex http://publications.europa.eu/resource/celex/72009L0132CZE_35755 72009L0132CZE_35755 celex http://publications.europa.eu/resource/celex/72009L0162CZE_35755 72009L0162CZE_35755 celex http://publications.europa.eu/resource/celex/72006L0069CZE_35755 72006L0069CZE_35755 celex http://publications.europa.eu/resource/celex/72010L0045CZE_35755 72010L0045CZE_35755 celex http://publications.europa.eu/resource/celex/71999L0093CZE_35755 71999L0093CZE_35755 celex http://publications.europa.eu/resource/celex/71992L0106CZE_35755 71992L0106CZE_35755 celex http://publications.europa.eu/resource/celex/72008L0008CZE_35755 72008L0008CZE_35755 celex http://publications.europa.eu/resource/celex/72000L0031CZE_35755 72000L0031CZE_35755 celex http://publications.europa.eu/resource/celex/71977L0388CZE_35755 71977L0388CZE_35755 celex http://publications.europa.eu/resource/celex/72006L0112CZE_35755 72006L0112CZE_35755 celex http://publications.europa.eu/resource/celex/72008L0117CZE_35755 72008L0117CZE_35755 celex 2011-01-01 2011-03-10 http://publications.europa.eu/resource/cellar/226c16b1-5ea9-4108-b518-5f81f8d77e2b 226c16b1-5ea9-4108-b518-5f81f8d77e2b cellar http://publications.europa.eu/resource/celex/72009L0162HRV_266387 72009L0162HRV_266387 celex http://publications.europa.eu/resource/nim/266387 266387 nim 2019-01-03 2013-07-01 162 http://publications.europa.eu/resource/cellar/548e611d-7b51-4ae7-aa86-6d1c4e0f7b46 548e611d-7b51-4ae7-aa86-6d1c4e0f7b46 cellar http://publications.europa.eu/resource/celex/72009L0069CZE_161488 72009L0069CZE_161488 celex http://publications.europa.eu/resource/celex/72009L0162CZE_161488 72009L0162CZE_161488 celex http://publications.europa.eu/resource/celex/72008L0117CZE_161488 72008L0117CZE_161488 celex http://publications.europa.eu/resource/celex/72008L0009CZE_161488 72008L0009CZE_161488 celex http://publications.europa.eu/resource/celex/72010L0045CZE_161488 72010L0045CZE_161488 celex http://publications.europa.eu/resource/celex/72016L0856CZE_161488 72016L0856CZE_161488 celex http://publications.europa.eu/resource/celex/72018L0912CZE_161488 72018L0912CZE_161488 celex http://publications.europa.eu/resource/nim/161488 161488 nim http://publications.europa.eu/resource/celex/72010L0088CZE_161488 72010L0088CZE_161488 celex http://publications.europa.eu/resource/celex/72000L0031CZE_161488 72000L0031CZE_161488 celex http://publications.europa.eu/resource/celex/72007L0074CZE_161488 72007L0074CZE_161488 celex http://publications.europa.eu/resource/celex/72008L0008CZE_161488 72008L0008CZE_161488 celex http://publications.europa.eu/resource/celex/72009L0047CZE_161488 72009L0047CZE_161488 celex http://publications.europa.eu/resource/celex/72006L0112CZE_161488 72006L0112CZE_161488 celex 2011-03-10 2011-01-01 http://publications.europa.eu/resource/cellar/58f7a053-9245-4491-bfdc-f06224e81c43 58f7a053-9245-4491-bfdc-f06224e81c43 cellar http://publications.europa.eu/resource/celex/72009L0162FIN_176492 72009L0162FIN_176492 celex http://publications.europa.eu/resource/nim/176492 176492 nim 2011-01-01 2011-01-24 http://publications.europa.eu/resource/cellar/16cfcc19-2e67-479e-8fb6-ecdc9253e4a4 16cfcc19-2e67-479e-8fb6-ecdc9253e4a4 cellar http://publications.europa.eu/resource/celex/32008L0008 32008L0008 celex http://publications.europa.eu/resource/oj/JOL_2008_044_R_0011_01 JOL_2008_044_R_0011_01 oj http://publications.europa.eu/resource/eli/dir/2008/8/oj dir:2008:8:oj eli http://eurovoc.europa.eu/2602 2602 EUROVOC 2602 provision of services http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://publications.europa.eu/resource/cellar/321ef3e1-e50d-48de-8a94-57f630d9d0d8 321ef3e1-e50d-48de-8a94-57f630d9d0d8 cellar http://publications.europa.eu/resource/nim/179542 179542 nim http://publications.europa.eu/resource/celex/72009L0162CYP_179542 72009L0162CYP_179542 celex http://publications.europa.eu/resource/cellar/51197bc4-41be-4569-8b48-12c0f099f93d 51197bc4-41be-4569-8b48-12c0f099f93d cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177248 72009L0162GBR_177248 celex http://publications.europa.eu/resource/nim/177248 177248 nim http://eurovoc.europa.eu/1684 1684 EUROVOC 1684 delivery delivery costs means of delivery shipment consignment http://eurovoc.europa.eu/474 474 EUROVOC http://eurovoc.europa.eu/100147 100147 EUROVOC http://eurovoc.europa.eu/100197 100197 EUROVOC celex:32009L0162 http://publications.europa.eu/resource/authority/fd_070/FISC FISC fd_070 FISC FISC Taxation http://eurovoc.europa.eu/1142 1142 EUROVOC 1142 gas pipeline http://eurovoc.europa.eu/1954 1954 EUROVOC http://eurovoc.europa.eu/100154 100154 EUROVOC http://eurovoc.europa.eu/100238 100238 EUROVOC http://eurovoc.europa.eu/1021 1021 EUROVOC 1021 tax system taxation http://eurovoc.europa.eu/1021 1021 EUROVOC 1021 tax system taxation http://eurovoc.europa.eu/100148 100148 EUROVOC http://eurovoc.europa.eu/100206 100206 EUROVOC http://publications.europa.eu/resource/cellar/1bbc3353-7ee4-42d5-8845-cb0403bd3574 1bbc3353-7ee4-42d5-8845-cb0403bd3574 cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177445 72009L0162GBR_177445 celex http://publications.europa.eu/resource/nim/177445 177445 nim 2011-01-01 2011-02-11 http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/cellar/e73bf375-03a2-4042-b60b-abddde3e7c9f e73bf375-03a2-4042-b60b-abddde3e7c9f cellar http://publications.europa.eu/resource/celex/72009L0162MLT_176846 72009L0162MLT_176846 celex http://publications.europa.eu/resource/nim/176846 176846 nim 2011-01-28 2011-01-01 http://publications.europa.eu/resource/cellar/2cc98251-f47b-4bd5-839d-b7d337870d6c 2cc98251-f47b-4bd5-839d-b7d337870d6c cellar http://publications.europa.eu/resource/celex/72009L0162GRC_179946 72009L0162GRC_179946 celex http://publications.europa.eu/resource/nim/179946 179946 nim http://publications.europa.eu/resource/cellar/ce16246e-18d9-446b-8cf5-259d93544d57 ce16246e-18d9-446b-8cf5-259d93544d57 cellar http://publications.europa.eu/resource/celex/72009L0132BGR_174938 72009L0132BGR_174938 celex http://publications.europa.eu/resource/celex/72008L0008BGR_174938 72008L0008BGR_174938 celex http://publications.europa.eu/resource/celex/72009L0069BGR_174938 72009L0069BGR_174938 celex http://publications.europa.eu/resource/nim/174938 174938 nim http://publications.europa.eu/resource/celex/72009L0162BGR_174938 72009L0162BGR_174938 celex 2011-01-01 2010-12-23 http://publications.europa.eu/resource/cellar/167f20ca-3304-4520-b315-2d04fa4b63ae 167f20ca-3304-4520-b315-2d04fa4b63ae cellar http://publications.europa.eu/resource/nim/222043 222043 nim http://publications.europa.eu/resource/celex/72009L0162HRV_222043 72009L0162HRV_222043 celex http://publications.europa.eu/resource/cellar/00fd5c3a-5327-438c-9a4a-23537d28105f 00fd5c3a-5327-438c-9a4a-23537d28105f cellar http://publications.europa.eu/resource/nim/175399 175399 nim http://publications.europa.eu/resource/celex/72009L0162LTU_175399 72009L0162LTU_175399 celex 2011-01-01 2010-12-31 http://publications.europa.eu/resource/cellar/7ada84a5-7eb0-44b2-9016-15083bf7d3d6 7ada84a5-7eb0-44b2-9016-15083bf7d3d6 cellar http://publications.europa.eu/resource/celex/72009L0162ITA_188736 72009L0162ITA_188736 celex http://publications.europa.eu/resource/nim/188736 188736 nim http://publications.europa.eu/resource/celex/72009L0069ITA_188736 72009L0069ITA_188736 celex http://eurovoc.europa.eu/475 475 EUROVOC 475 energy distribution http://eurovoc.europa.eu/2498 2498 EUROVOC http://eurovoc.europa.eu/100159 100159 EUROVOC http://eurovoc.europa.eu/100263 100263 EUROVOC http://publications.europa.eu/resource/cellar/8f627043-040d-478b-a6b3-e333687ba71e 8f627043-040d-478b-a6b3-e333687ba71e cellar http://publications.europa.eu/resource/celex/72009L0162ROU_175632 72009L0162ROU_175632 celex http://publications.europa.eu/resource/celex/72010L0012ROU_175632 72010L0012ROU_175632 celex http://publications.europa.eu/resource/celex/72010L0023ROU_175632 72010L0023ROU_175632 celex http://publications.europa.eu/resource/nim/175632 175632 nim http://publications.europa.eu/resource/authority/fd_070/RAPL RAPL fd_070 RAPL RAPL Approximation of laws http://publications.europa.eu/resource/cellar/22e64893-ac95-4726-b88e-ad7e9bce9b8c 22e64893-ac95-4726-b88e-ad7e9bce9b8c cellar http://publications.europa.eu/resource/nim/232402 232402 nim http://publications.europa.eu/resource/celex/72009L0162CYP_232402 72009L0162CYP_232402 celex 2015-12-04 2011-01-01 http://publications.europa.eu/resource/cellar/724ead36-aac7-443e-94ee-d704e05a276f 724ead36-aac7-443e-94ee-d704e05a276f cellar http://publications.europa.eu/resource/celex/72009L0162HRV_266310 72009L0162HRV_266310 celex http://publications.europa.eu/resource/nim/266310 266310 nim 2019-01-03 2013-07-01 9999-12-31 9999 12 31 http://publications.europa.eu/resource/cellar/19c682f6-bf58-460c-a394-890fefd6577b 19c682f6-bf58-460c-a394-890fefd6577b cellar http://publications.europa.eu/resource/nim/266386 266386 nim http://publications.europa.eu/resource/celex/72009L0162HRV_266386 72009L0162HRV_266386 celex 2019-01-03 2013-07-01 http://publications.europa.eu/resource/cellar/81337b40-b18d-4643-bf85-229041faf716 81337b40-b18d-4643-bf85-229041faf716 cellar http://publications.europa.eu/resource/nim/176069 176069 nim http://publications.europa.eu/resource/celex/72009L0162POL_176069 72009L0162POL_176069 celex 2011-01-01 2011-01-18 http://publications.europa.eu/resource/cellar/05839738-8087-4a09-89ea-9188ea1d555a 05839738-8087-4a09-89ea-9188ea1d555a cellar http://publications.europa.eu/resource/celex/72009L0162LVA_175348 72009L0162LVA_175348 celex http://publications.europa.eu/resource/nim/175348 175348 nim 2011-01-01 2010-12-30 http://eurovoc.europa.eu/747 747 EUROVOC 747 electrical energy electricity http://eurovoc.europa.eu/3783 3783 EUROVOC http://eurovoc.europa.eu/100159 100159 EUROVOC http://eurovoc.europa.eu/100266 100266 EUROVOC http://publications.europa.eu/resource/cellar/68988933-db4d-4d9e-970b-f5fb6ac344e3 68988933-db4d-4d9e-970b-f5fb6ac344e3 cellar http://publications.europa.eu/resource/celex/72009L0162FRA_177745 72009L0162FRA_177745 celex http://publications.europa.eu/resource/nim/177745 177745 nim 2011-02-15 2011-01-01 http://publications.europa.eu/resource/cellar/6897135c-df9c-4c06-add7-333290b05fab 6897135c-df9c-4c06-add7-333290b05fab cellar http://publications.europa.eu/resource/celex/71991L0680LTU_21209 71991L0680LTU_21209 celex http://publications.europa.eu/resource/celex/72000L0065LTU_21209 72000L0065LTU_21209 celex http://publications.europa.eu/resource/celex/71999L0085LTU_21209 71999L0085LTU_21209 celex http://publications.europa.eu/resource/celex/71972L0230LTU_21209 71972L0230LTU_21209 celex http://publications.europa.eu/resource/nim/21209 21209 nim http://publications.europa.eu/resource/celex/71967L0227LTU_21209 71967L0227LTU_21209 celex http://publications.europa.eu/resource/celex/71999L0049LTU_21209 71999L0049LTU_21209 celex http://publications.europa.eu/resource/celex/71984L0386LTU_21209 71984L0386LTU_21209 celex http://publications.europa.eu/resource/celex/71996L0042LTU_21209 71996L0042LTU_21209 celex http://publications.europa.eu/resource/celex/71985L0348LTU_21209 71985L0348LTU_21209 celex http://publications.europa.eu/resource/celex/71969L0169LTU_21209 71969L0169LTU_21209 celex http://publications.europa.eu/resource/celex/71986L0560LTU_21209 71986L0560LTU_21209 celex http://publications.europa.eu/resource/celex/72001L0115LTU_21209 72001L0115LTU_21209 celex http://publications.europa.eu/resource/celex/71977L0388LTU_21209 71977L0388LTU_21209 celex http://publications.europa.eu/resource/celex/71996L0095LTU_21209 71996L0095LTU_21209 celex http://publications.europa.eu/resource/celex/71989L0465LTU_21209 71989L0465LTU_21209 celex http://publications.europa.eu/resource/celex/71989L0220LTU_21209 71989L0220LTU_21209 celex http://publications.europa.eu/resource/celex/71985L0346LTU_21209 71985L0346LTU_21209 celex http://publications.europa.eu/resource/celex/71989L0219LTU_21209 71989L0219LTU_21209 celex http://publications.europa.eu/resource/celex/71994L0005LTU_21209 71994L0005LTU_21209 celex http://publications.europa.eu/resource/celex/71988L0331LTU_21209 71988L0331LTU_21209 celex http://publications.europa.eu/resource/celex/71995L0007LTU_21209 71995L0007LTU_21209 celex http://publications.europa.eu/resource/celex/71983L0182LTU_21209 71983L0182LTU_21209 celex http://publications.europa.eu/resource/celex/72001L0004LTU_21209 72001L0004LTU_21209 celex http://publications.europa.eu/resource/celex/71985L0576LTU_21209 71985L0576LTU_21209 celex http://publications.europa.eu/resource/celex/71988L0664LTU_21209 71988L0664LTU_21209 celex http://publications.europa.eu/resource/celex/71998L0080LTU_21209 71998L0080LTU_21209 celex http://publications.europa.eu/resource/celex/71978L1032LTU_21209 71978L1032LTU_21209 celex http://publications.europa.eu/resource/celex/71994L0076LTU_21209 71994L0076LTU_21209 celex http://publications.europa.eu/resource/celex/71992L0077LTU_21209 71992L0077LTU_21209 celex http://publications.europa.eu/resource/celex/71978L1033LTU_21209 71978L1033LTU_21209 celex http://publications.europa.eu/resource/celex/71983L0181LTU_21209 71983L0181LTU_21209 celex http://publications.europa.eu/resource/celex/71994L0004LTU_21209 71994L0004LTU_21209 celex http://publications.europa.eu/resource/celex/72009L0069LTU_21209 72009L0069LTU_21209 celex http://publications.europa.eu/resource/celex/71999L0059LTU_21209 71999L0059LTU_21209 celex http://publications.europa.eu/resource/celex/71979L1072LTU_21209 71979L1072LTU_21209 celex http://publications.europa.eu/resource/celex/71978L1035LTU_21209 71978L1035LTU_21209 celex http://publications.europa.eu/resource/celex/71992L0111LTU_21209 71992L0111LTU_21209 celex http://publications.europa.eu/resource/celex/72009L0162LTU_21209 72009L0162LTU_21209 celex 2011-01-01 2010-12-31 http://publications.europa.eu/resource/cellar/91282f0d-02fe-4a13-b43a-a9cfc21ff6a7 91282f0d-02fe-4a13-b43a-a9cfc21ff6a7 cellar http://publications.europa.eu/resource/nim/177156 177156 nim http://publications.europa.eu/resource/celex/72009L0162GBR_177156 72009L0162GBR_177156 celex http://publications.europa.eu/resource/cellar/12d764c6-15c3-4b66-a9f3-0e4715035e8a 12d764c6-15c3-4b66-a9f3-0e4715035e8a cellar http://publications.europa.eu/resource/nim/179541 179541 nim http://publications.europa.eu/resource/celex/72009L0162CYP_179541 72009L0162CYP_179541 celex http://publications.europa.eu/resource/cellar/efeb1fdd-e852-4710-92a8-28e0a7e3a402 efeb1fdd-e852-4710-92a8-28e0a7e3a402 cellar http://publications.europa.eu/resource/nim/206214 206214 nim http://publications.europa.eu/resource/celex/72009L0162HRV_206214 72009L0162HRV_206214 celex 2013-07-01 2013-06-20 http://publications.europa.eu/resource/cellar/6452ce44-d828-4903-b278-44950a7ff8fe 6452ce44-d828-4903-b278-44950a7ff8fe cellar http://publications.europa.eu/resource/nim/176847 176847 nim http://publications.europa.eu/resource/celex/72009L0162MLT_176847 72009L0162MLT_176847 celex http://publications.europa.eu/resource/celex/72009L0069MLT_176847 72009L0069MLT_176847 celex 2011-01-28 2011-01-01 http://eurovoc.europa.eu/1141 1141 EUROVOC 1141 natural gas http://eurovoc.europa.eu/1274 1274 EUROVOC http://eurovoc.europa.eu/100159 100159 EUROVOC http://eurovoc.europa.eu/100265 100265 EUROVOC 3 http://publications.europa.eu/resource/cellar/d46c699c-ac69-42f5-a7cd-17b10ce62fb9 d46c699c-ac69-42f5-a7cd-17b10ce62fb9 cellar http://publications.europa.eu/resource/celex/72010L0066EST_174513 72010L0066EST_174513 celex http://publications.europa.eu/resource/celex/72009L0162EST_174513 72009L0162EST_174513 celex http://publications.europa.eu/resource/nim/174513 174513 nim 2011-01-01 2010-12-15 http://publications.europa.eu/resource/cellar/6d721444-5157-49a1-a3c1-f1edfb78cd64 6d721444-5157-49a1-a3c1-f1edfb78cd64 cellar http://publications.europa.eu/resource/celex/72009L0162NLD_175665 72009L0162NLD_175665 celex http://publications.europa.eu/resource/nim/175665 175665 nim 2011-01-06 2011-01-01 http://publications.europa.eu/resource/cellar/a94f860e-9037-4dab-a680-e8796a71f0bd a94f860e-9037-4dab-a680-e8796a71f0bd cellar http://publications.europa.eu/resource/nim/248781 248781 nim http://publications.europa.eu/resource/celex/72016L0881CZE_248781 72016L0881CZE_248781 celex http://publications.europa.eu/resource/celex/72009L0162CZE_248781 72009L0162CZE_248781 celex http://publications.europa.eu/resource/celex/72008L0009CZE_248781 72008L0009CZE_248781 celex http://publications.europa.eu/resource/celex/72000L0031CZE_248781 72000L0031CZE_248781 celex http://publications.europa.eu/resource/celex/72008L0008CZE_248781 72008L0008CZE_248781 celex http://publications.europa.eu/resource/celex/72014L0086CZE_248781 72014L0086CZE_248781 celex http://publications.europa.eu/resource/celex/72017L0952CZE_248781 72017L0952CZE_248781 celex http://publications.europa.eu/resource/celex/72010L0045CZE_248781 72010L0045CZE_248781 celex http://publications.europa.eu/resource/celex/72006L0112CZE_248781 72006L0112CZE_248781 celex 2018-02-01 2011-01-01 http://publications.europa.eu/resource/cellar/da3e2e17-5ec3-47fb-a5ed-63eee3e68913 da3e2e17-5ec3-47fb-a5ed-63eee3e68913 cellar http://publications.europa.eu/resource/nim/229144 229144 nim http://publications.europa.eu/resource/celex/72018L1713CZE_229144 72018L1713CZE_229144 celex http://publications.europa.eu/resource/celex/72009L0162CZE_229144 72009L0162CZE_229144 celex http://publications.europa.eu/resource/celex/72006L0112CZE_229144 72006L0112CZE_229144 celex http://publications.europa.eu/resource/celex/72009L0047CZE_229144 72009L0047CZE_229144 celex http://publications.europa.eu/resource/celex/72008L0008CZE_229144 72008L0008CZE_229144 celex http://publications.europa.eu/resource/celex/72018L0912CZE_229144 72018L0912CZE_229144 celex 2018-02-01 2011-01-01 http://publications.europa.eu/resource/cellar/621fe6fd-a7b3-4e28-976a-36c74067684c 621fe6fd-a7b3-4e28-976a-36c74067684c cellar http://publications.europa.eu/resource/celex/72009L0069SVK_176524 72009L0069SVK_176524 celex http://publications.europa.eu/resource/celex/72010L0088SVK_176524 72010L0088SVK_176524 celex http://publications.europa.eu/resource/nim/176524 176524 nim http://publications.europa.eu/resource/celex/72008L0008SVK_176524 72008L0008SVK_176524 celex http://publications.europa.eu/resource/celex/72009L0162SVK_176524 72009L0162SVK_176524 celex http://publications.europa.eu/resource/celex/72010L0066SVK_176524 72010L0066SVK_176524 celex http://publications.europa.eu/resource/celex/72010L0023SVK_176524 72010L0023SVK_176524 celex 2011-01-01 2011-01-21 http://publications.europa.eu/resource/cellar/07aa2e12-b488-4722-b558-0c97e8cf8b6e 07aa2e12-b488-4722-b558-0c97e8cf8b6e cellar http://publications.europa.eu/resource/eli/treaty/tec_2006/art_187/oj treaty:tec_2006:art_187:oj eli http://publications.europa.eu/resource/celex/12006E187 12006E187 celex http://publications.europa.eu/resource/cellar/5c8514d3-1a7d-40d7-87d3-e5484d3dfbee 5c8514d3-1a7d-40d7-87d3-e5484d3dfbee cellar http://publications.europa.eu/resource/celex/72013L0061HUN_152864 72013L0061HUN_152864 celex http://publications.europa.eu/resource/celex/72009L0162HUN_152864 72009L0162HUN_152864 celex http://publications.europa.eu/resource/celex/72008L0009HUN_152864 72008L0009HUN_152864 celex http://publications.europa.eu/resource/celex/72008L0008HUN_152864 72008L0008HUN_152864 celex http://publications.europa.eu/resource/celex/72008L0117HUN_152864 72008L0117HUN_152864 celex http://publications.europa.eu/resource/nim/152864 152864 nim http://publications.europa.eu/resource/celex/72009L0069HUN_152864 72009L0069HUN_152864 celex http://publications.europa.eu/resource/celex/72016L0856HUN_152864 72016L0856HUN_152864 celex http://publications.europa.eu/resource/celex/72010L0088HUN_152864 72010L0088HUN_152864 celex http://publications.europa.eu/resource/celex/72006L0112HUN_152864 72006L0112HUN_152864 celex http://publications.europa.eu/resource/celex/72010L0045HUN_152864 72010L0045HUN_152864 celex http://publications.europa.eu/resource/cellar/da16569d-a5c8-4e01-93ed-be1b25655209 da16569d-a5c8-4e01-93ed-be1b25655209 cellar http://publications.europa.eu/resource/nim/174390 174390 nim http://publications.europa.eu/resource/celex/72009L0162DNK_174390 72009L0162DNK_174390 celex 2011-01-01 2010-12-13 http://data.europa.eu/eli/dir/2009/162/oj 2009 32009L0162 http://publications.europa.eu/resource/cellar/bef4d5d2-0256-468c-96c2-a2ba53396979 bef4d5d2-0256-468c-96c2-a2ba53396979 cellar http://publications.europa.eu/resource/celex/71991L0191SVK_28503 71991L0191SVK_28503 celex http://publications.europa.eu/resource/celex/71979L1072SVK_28503 71979L1072SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0112SVK_28503 72006L0112SVK_28503 celex http://publications.europa.eu/resource/celex/71996L0042SVK_28503 71996L0042SVK_28503 celex http://publications.europa.eu/resource/celex/71989L0220SVK_28503 71989L0220SVK_28503 celex http://publications.europa.eu/resource/celex/71989L0465SVK_28503 71989L0465SVK_28503 celex http://publications.europa.eu/resource/celex/72000L0047SVK_28503 72000L0047SVK_28503 celex http://publications.europa.eu/resource/celex/72013L0061SVK_28503 72013L0061SVK_28503 celex http://publications.europa.eu/resource/celex/72001L0004SVK_28503 72001L0004SVK_28503 celex http://publications.europa.eu/resource/celex/71989L0219SVK_28503 71989L0219SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0138SVK_28503 72006L0138SVK_28503 celex http://publications.europa.eu/resource/celex/72016L0856SVK_28503 72016L0856SVK_28503 celex http://publications.europa.eu/resource/celex/71977L0388SVK_28503 71977L0388SVK_28503 celex http://publications.europa.eu/resource/celex/72010L0088SVK_28503 72010L0088SVK_28503 celex http://publications.europa.eu/resource/celex/72008L0009SVK_28503 72008L0009SVK_28503 celex http://publications.europa.eu/resource/celex/71999L0049SVK_28503 71999L0049SVK_28503 celex http://publications.europa.eu/resource/celex/71985L0348SVK_28503 71985L0348SVK_28503 celex http://publications.europa.eu/resource/celex/71991L0680SVK_28503 71991L0680SVK_28503 celex http://publications.europa.eu/resource/celex/71998L0080SVK_28503 71998L0080SVK_28503 celex http://publications.europa.eu/resource/celex/72000L0017SVK_28503 72000L0017SVK_28503 celex http://publications.europa.eu/resource/celex/71992L0077SVK_28503 71992L0077SVK_28503 celex http://publications.europa.eu/resource/celex/72007L0074SVK_28503 72007L0074SVK_28503 celex http://publications.europa.eu/resource/celex/72008L0117SVK_28503 72008L0117SVK_28503 celex http://publications.europa.eu/resource/celex/71983L0181SVK_28503 71983L0181SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0058SVK_28503 72006L0058SVK_28503 celex http://publications.europa.eu/resource/celex/72010L0045SVK_28503 72010L0045SVK_28503 celex http://publications.europa.eu/resource/celex/71994L0004SVK_28503 71994L0004SVK_28503 celex http://publications.europa.eu/resource/celex/71991L0673SVK_28503 71991L0673SVK_28503 celex http://publications.europa.eu/resource/celex/71980L0368SVK_28503 71980L0368SVK_28503 celex http://publications.europa.eu/resource/celex/72002L0038SVK_28503 72002L0038SVK_28503 celex http://publications.europa.eu/resource/celex/72009L0069SVK_28503 72009L0069SVK_28503 celex http://publications.europa.eu/resource/celex/72001L0115SVK_28503 72001L0115SVK_28503 celex http://publications.europa.eu/resource/celex/72013L0043SVK_28503 72013L0043SVK_28503 celex http://publications.europa.eu/resource/celex/72010L0023SVK_28503 72010L0023SVK_28503 celex http://publications.europa.eu/resource/celex/71988L0664SVK_28503 71988L0664SVK_28503 celex http://publications.europa.eu/resource/celex/72008L0008SVK_28503 72008L0008SVK_28503 celex http://publications.europa.eu/resource/celex/71981L0933SVK_28503 71981L0933SVK_28503 celex http://publications.europa.eu/resource/celex/71994L0005SVK_28503 71994L0005SVK_28503 celex http://publications.europa.eu/resource/celex/71992L0012SVK_28503 71992L0012SVK_28503 celex http://publications.europa.eu/resource/celex/71969L0169SVK_28503 71969L0169SVK_28503 celex http://publications.europa.eu/resource/celex/71986L0560SVK_28503 71986L0560SVK_28503 celex http://publications.europa.eu/resource/celex/71995L0007SVK_28503 71995L0007SVK_28503 celex http://publications.europa.eu/resource/celex/71985L0576SVK_28503 71985L0576SVK_28503 celex http://publications.europa.eu/resource/celex/72009L0162SVK_28503 72009L0162SVK_28503 celex http://publications.europa.eu/resource/celex/72004L0066SVK_28503 72004L0066SVK_28503 celex http://publications.europa.eu/resource/celex/71982L0443SVK_28503 71982L0443SVK_28503 celex http://publications.europa.eu/resource/celex/71985L0346SVK_28503 71985L0346SVK_28503 celex http://publications.europa.eu/resource/celex/72002L0058SVK_28503 72002L0058SVK_28503 celex http://publications.europa.eu/resource/celex/71988L0331SVK_28503 71988L0331SVK_28503 celex http://publications.europa.eu/resource/celex/71967L0227SVK_28503 71967L0227SVK_28503 celex http://publications.europa.eu/resource/celex/71972L0230SVK_28503 71972L0230SVK_28503 celex http://publications.europa.eu/resource/celex/72000L0065SVK_28503 72000L0065SVK_28503 celex http://publications.europa.eu/resource/celex/71978L1033SVK_28503 71978L1033SVK_28503 celex http://publications.europa.eu/resource/celex/71984L0386SVK_28503 71984L0386SVK_28503 celex http://publications.europa.eu/resource/celex/71992L0111SVK_28503 71992L0111SVK_28503 celex http://publications.europa.eu/resource/celex/72005L0092SVK_28503 72005L0092SVK_28503 celex http://publications.europa.eu/resource/celex/71999L0059SVK_28503 71999L0059SVK_28503 celex http://publications.europa.eu/resource/celex/71999L0085SVK_28503 71999L0085SVK_28503 celex http://publications.europa.eu/resource/celex/71994L0076SVK_28503 71994L0076SVK_28503 celex http://publications.europa.eu/resource/celex/72006L0098SVK_28503 72006L0098SVK_28503 celex http://publications.europa.eu/resource/celex/72002L0093SVK_28503 72002L0093SVK_28503 celex http://publications.europa.eu/resource/celex/71978L1035SVK_28503 71978L1035SVK_28503 celex http://publications.europa.eu/resource/nim/28503 28503 nim http://publications.europa.eu/resource/celex/72009L0132SVK_28503 72009L0132SVK_28503 celex http://publications.europa.eu/resource/celex/71978L1032SVK_28503 71978L1032SVK_28503 celex http://publications.europa.eu/resource/cellar/fca03055-c281-4f28-b89b-0c755252ff69 fca03055-c281-4f28-b89b-0c755252ff69 cellar http://publications.europa.eu/resource/nim/176849 176849 nim http://publications.europa.eu/resource/celex/72009L0162MLT_176849 72009L0162MLT_176849 celex 2009 http://publications.europa.eu/resource/cellar/d8a99072-5484-492a-89e9-f1c6f19f41ea d8a99072-5484-492a-89e9-f1c6f19f41ea cellar http://publications.europa.eu/resource/celex/72009L0162FRA_177746 72009L0162FRA_177746 celex http://publications.europa.eu/resource/nim/177746 177746 nim 2011-01-01 2011-02-15 http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://publications.europa.eu/resource/cellar/4c3bf4be-5d7b-4047-a5b9-fc7a107318a3 4c3bf4be-5d7b-4047-a5b9-fc7a107318a3 cellar http://publications.europa.eu/resource/celex/72009L0162MLT_176848 72009L0162MLT_176848 celex http://publications.europa.eu/resource/nim/176848 176848 nim 2011-01-01 2011-01-28 http://eurovoc.europa.eu/3193 3193 EUROVOC 3193 goods and services http://eurovoc.europa.eu/3193 3193 EUROVOC 3193 goods and services http://eurovoc.europa.eu/100147 100147 EUROVOC http://eurovoc.europa.eu/100195 100195 EUROVOC http://publications.europa.eu/resource/cellar/698ef48f-fadf-4f7a-82e0-3bf1ac6f44e1 698ef48f-fadf-4f7a-82e0-3bf1ac6f44e1 cellar http://publications.europa.eu/resource/celex/72009L0162AUT_174311 72009L0162AUT_174311 celex http://publications.europa.eu/resource/celex/72009L0069AUT_174311 72009L0069AUT_174311 celex http://publications.europa.eu/resource/celex/72008L0008AUT_174311 72008L0008AUT_174311 celex http://publications.europa.eu/resource/celex/72008L0009AUT_174311 72008L0009AUT_174311 celex http://publications.europa.eu/resource/nim/174311 174311 nim http://publications.europa.eu/resource/cellar/8c5ff87a-f308-4f62-94b4-42d4d96b25d2 8c5ff87a-f308-4f62-94b4-42d4d96b25d2 cellar http://publications.europa.eu/resource/nim/174880 174880 nim http://publications.europa.eu/resource/celex/72009L0162LUX_174880 72009L0162LUX_174880 celex 32009L0162 oj:JOL_2010_010_R_0014_01 http://data.europa.eu/eli/dir/2009/162/oj http://eurovoc.europa.eu/1309 1309 EUROVOC 1309 import http://publications.europa.eu/resource/cellar/c00ab0a2-d65d-4ce9-9970-6d1e82b41d2c c00ab0a2-d65d-4ce9-9970-6d1e82b41d2c cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177447 72009L0162GBR_177447 celex http://publications.europa.eu/resource/nim/177447 177447 nim 2011-01-01 2011-02-11 http://publications.europa.eu/resource/cellar/44c4f564-4fc3-49b7-ab9b-30771c338d35 44c4f564-4fc3-49b7-ab9b-30771c338d35 cellar http://publications.europa.eu/resource/nim/176485 176485 nim http://publications.europa.eu/resource/celex/72009L0162FIN_176485 72009L0162FIN_176485 celex 2019-12-04T09:52:52.788+01:00 2019 12 04 http://publications.europa.eu/resource/cellar/6a35501a-be80-4d20-a1f4-8269a989649c 6a35501a-be80-4d20-a1f4-8269a989649c cellar http://publications.europa.eu/resource/nim/199836 199836 nim http://publications.europa.eu/resource/celex/72009L0162CZE_199836 72009L0162CZE_199836 celex http://publications.europa.eu/resource/celex/72008L0009CZE_199836 72008L0009CZE_199836 celex http://publications.europa.eu/resource/celex/72008L0008CZE_199836 72008L0008CZE_199836 celex http://publications.europa.eu/resource/celex/72002L0083CZE_199836 72002L0083CZE_199836 celex http://publications.europa.eu/resource/celex/72000L0031CZE_199836 72000L0031CZE_199836 celex http://publications.europa.eu/resource/celex/72017L2455CZE_199836 72017L2455CZE_199836 celex http://publications.europa.eu/resource/celex/72010L0045CZE_199836 72010L0045CZE_199836 celex http://publications.europa.eu/resource/celex/72013L0043CZE_199836 72013L0043CZE_199836 celex http://publications.europa.eu/resource/celex/72006L0112CZE_199836 72006L0112CZE_199836 celex 2018-02-01 2011-01-01 http://publications.europa.eu/resource/authority/fd_070/FISC FISC fd_070 FISC FISC Taxation LIE http://publications.europa.eu/resource/cellar/8f1ea680-c4e8-4da4-af90-c7015d06e960 8f1ea680-c4e8-4da4-af90-c7015d06e960 cellar http://publications.europa.eu/resource/nim/175603 175603 nim http://publications.europa.eu/resource/celex/72009L0162BEL_175603 72009L0162BEL_175603 celex http://publications.europa.eu/resource/cellar/835b2dd8-553f-4dac-aaa1-43ea0ed377d4 835b2dd8-553f-4dac-aaa1-43ea0ed377d4 cellar http://publications.europa.eu/resource/celex/72009L0162SWE_176203 72009L0162SWE_176203 celex http://publications.europa.eu/resource/nim/176203 176203 nim http://eurovoc.europa.eu/5864 5864 EUROVOC 5864 trans-European network http://publications.europa.eu/resource/cellar/75eff300-e1e5-4cbd-b6bf-d57d4a33f0e4 75eff300-e1e5-4cbd-b6bf-d57d4a33f0e4 cellar http://publications.europa.eu/resource/celex/72009L0162HRV_266309 72009L0162HRV_266309 celex http://publications.europa.eu/resource/nim/266309 266309 nim 2019-01-03 2013-07-01 http://publications.europa.eu/resource/cellar/882414e1-8fc3-4d7e-bd85-e3064e26a3bc 882414e1-8fc3-4d7e-bd85-e3064e26a3bc cellar http://publications.europa.eu/resource/celex/72010L0066SVN_173888 72010L0066SVN_173888 celex http://publications.europa.eu/resource/celex/72010L0023SVN_173888 72010L0023SVN_173888 celex http://publications.europa.eu/resource/celex/72008L0008SVN_173888 72008L0008SVN_173888 celex http://publications.europa.eu/resource/celex/72006L0112SVN_173888 72006L0112SVN_173888 celex http://publications.europa.eu/resource/nim/173888 173888 nim http://publications.europa.eu/resource/celex/72009L0069SVN_173888 72009L0069SVN_173888 celex http://publications.europa.eu/resource/celex/72009L0162SVN_173888 72009L0162SVN_173888 celex http://publications.europa.eu/resource/authority/document-collection/JO JO document-collection JO JO JO http://publications.europa.eu/resource/cellar/0858d7ba-cff1-4ba2-8115-efbeefc2433b 0858d7ba-cff1-4ba2-8115-efbeefc2433b cellar http://publications.europa.eu/resource/nim/175879 175879 nim http://publications.europa.eu/resource/celex/72009L0162ESP_175879 72009L0162ESP_175879 celex http://publications.europa.eu/resource/celex/72010L0012ESP_175879 72010L0012ESP_175879 celex 2011-01-01 2011-01-20 http://publications.europa.eu/resource/cellar/a01d759d-cfff-49d1-9f91-294e5adb47c2 a01d759d-cfff-49d1-9f91-294e5adb47c2 cellar http://publications.europa.eu/resource/celex/72009L0162SWE_176201 72009L0162SWE_176201 celex http://publications.europa.eu/resource/nim/176201 176201 nim 2011-01-20 2011-01-01 http://publications.europa.eu/resource/cellar/edd976c8-9ca9-4f0c-b6db-9458c17316ff edd976c8-9ca9-4f0c-b6db-9458c17316ff cellar http://publications.europa.eu/resource/nim/175210 175210 nim http://publications.europa.eu/resource/celex/72009L0162PRT_175210 72009L0162PRT_175210 celex http://publications.europa.eu/resource/cellar/f8bf30ed-f2db-4d25-a640-f90fa613e43a f8bf30ed-f2db-4d25-a640-f90fa613e43a cellar http://publications.europa.eu/resource/celex/72009L0162GBR_177251 72009L0162GBR_177251 celex http://publications.europa.eu/resource/nim/177251 177251 nim http://publications.europa.eu/resource/cellar/13e87e1f-f710-4f87-8438-a6a91bbc42b0 13e87e1f-f710-4f87-8438-a6a91bbc42b0 cellar http://publications.europa.eu/resource/consolidation/2006L0112%2F20100115 2006L0112/20100115 consolidation http://publications.europa.eu/resource/celex/02006L0112-20100115 02006L0112-20100115 celex http://publications.europa.eu/resource/eli/dir/2006/112/2010-01-15 dir:2006:112:2010-01-15 eli http://publications.europa.eu/resource/cellar/6aedcff4-e5a6-417d-a7c5-ea651ba53534 6aedcff4-e5a6-417d-a7c5-ea651ba53534 cellar http://publications.europa.eu/resource/celex/71988L0664LTU_21313 71988L0664LTU_21313 celex http://publications.europa.eu/resource/celex/71989L0219LTU_21313 71989L0219LTU_21313 celex http://publications.europa.eu/resource/celex/71995L0007LTU_21313 71995L0007LTU_21313 celex http://publications.europa.eu/resource/celex/71985L0576LTU_21313 71985L0576LTU_21313 celex http://publications.europa.eu/resource/celex/71985L0346LTU_21313 71985L0346LTU_21313 celex http://publications.europa.eu/resource/celex/71994L0005LTU_21313 71994L0005LTU_21313 celex http://publications.europa.eu/resource/celex/72009L0162LTU_21313 72009L0162LTU_21313 celex http://publications.europa.eu/resource/celex/71979L1072LTU_21313 71979L1072LTU_21313 celex http://publications.europa.eu/resource/celex/71978L1032LTU_21313 71978L1032LTU_21313 celex http://publications.europa.eu/resource/celex/71985L0348LTU_21313 71985L0348LTU_21313 celex http://publications.europa.eu/resource/celex/72003L0092LTU_21313 72003L0092LTU_21313 celex http://publications.europa.eu/resource/celex/72009L0069LTU_21313 72009L0069LTU_21313 celex http://publications.europa.eu/resource/nim/21313 21313 nim http://publications.europa.eu/resource/celex/71978L1033LTU_21313 71978L1033LTU_21313 celex http://publications.europa.eu/resource/celex/71998L0080LTU_21313 71998L0080LTU_21313 celex http://publications.europa.eu/resource/celex/71978L1035LTU_21313 71978L1035LTU_21313 celex http://publications.europa.eu/resource/celex/71992L0077LTU_21313 71992L0077LTU_21313 celex http://publications.europa.eu/resource/celex/71999L0059LTU_21313 71999L0059LTU_21313 celex http://publications.europa.eu/resource/celex/71994L0076LTU_21313 71994L0076LTU_21313 celex http://publications.europa.eu/resource/celex/72000L0065LTU_21313 72000L0065LTU_21313 celex http://publications.europa.eu/resource/celex/71983L0181LTU_21313 71983L0181LTU_21313 celex http://publications.europa.eu/resource/celex/71994L0004LTU_21313 71994L0004LTU_21313 celex http://publications.europa.eu/resource/celex/71984L0386LTU_21313 71984L0386LTU_21313 celex http://publications.europa.eu/resource/celex/71992L0111LTU_21313 71992L0111LTU_21313 celex http://publications.europa.eu/resource/celex/71991L0680LTU_21313 71991L0680LTU_21313 celex http://publications.europa.eu/resource/celex/71999L0049LTU_21313 71999L0049LTU_21313 celex http://publications.europa.eu/resource/celex/71988L0331LTU_21313 71988L0331LTU_21313 celex http://publications.europa.eu/resource/celex/71967L0227LTU_21313 71967L0227LTU_21313 celex http://publications.europa.eu/resource/celex/71972L0230LTU_21313 71972L0230LTU_21313 celex http://publications.europa.eu/resource/celex/72001L0115LTU_21313 72001L0115LTU_21313 celex http://publications.europa.eu/resource/celex/72002L0038LTU_21313 72002L0038LTU_21313 celex http://publications.europa.eu/resource/celex/71983L0182LTU_21313 71983L0182LTU_21313 celex http://publications.europa.eu/resource/celex/71989L0465LTU_21313 71989L0465LTU_21313 celex http://publications.europa.eu/resource/celex/71977L0388LTU_21313 71977L0388LTU_21313 celex http://publications.europa.eu/resource/celex/72001L0004LTU_21313 72001L0004LTU_21313 celex http://publications.europa.eu/resource/celex/71996L0042LTU_21313 71996L0042LTU_21313 celex http://publications.europa.eu/resource/celex/71986L0560LTU_21313 71986L0560LTU_21313 celex http://publications.europa.eu/resource/celex/71999L0085LTU_21313 71999L0085LTU_21313 celex http://publications.europa.eu/resource/celex/71969L0169LTU_21313 71969L0169LTU_21313 celex http://publications.europa.eu/resource/celex/71996L0095LTU_21313 71996L0095LTU_21313 celex http://publications.europa.eu/resource/celex/71989L0220LTU_21313 71989L0220LTU_21313 celex http://publications.europa.eu/resource/authority/fd_070/RAPL RAPL fd_070 RAPL RAPL Approximation of laws 2011-01-01 2011 01 01 {AU+TARD|http://publications.europa.eu/resource/authority/fd_361/AU%2BTARD} {V|http://publications.europa.eu/resource/authority/fd_361/V} {ART|http://publications.europa.eu/resource/authority/fd_361/ART} 2.1 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:13/01/2015 20:39:13 {DIR/MOD|http://publications.europa.eu/resource/authority/fd_400/DIR%2FMOD} cdm:legislation_secondary cdm:directive cdm:work cdm:resource_legal L http://publications.europa.eu/resource/cellar/8d37242a-4576-4072-83f6-4310296557ca.0006 8d37242a-4576-4072-83f6-4310296557ca.0006 cellar http://publications.europa.eu/resource/uriserv/OJ.L_.2010.010.01.0014.01.ENG OJ.L_.2010.010.01.0014.01.ENG uriserv http://publications.europa.eu/resource/celex/32009L0162.ENG 32009L0162.ENG celex http://publications.europa.eu/resource/oj/JOL_2010_010_R_0014_01.ENG JOL_2010_010_R_0014_01.ENG oj Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax en 2015-01-13T21:25:08.507+01:00 2015 01 13 eng 1001-01-01T00:00:00.000+00:00 1001 01 01 http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English Article 3 This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.