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Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers

Type Directive

Publication 1991-12-31

Last updated 2009-11-30

State In force

Department Council of the European Union

Source EUR-Lex

articles 1

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

Article 2

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

— Directive 85/362/EEC.

The provisions on value added tax laid down in the following Directive shall cease to have effect on 31 December 1992:

— Directive 74/651/EEC ([^E0010]), as last amended by Directive 88/663/EEC ([^E0011]),

— Directive 83/182/EEC ([^E0012]),

— Directive 83/183/EEC ([^E0013]), as amended by Directive 89/604/EEC ([^E0014]).

The provisions of Directive 69/169/EEC ([^E0015]) as last amended by Directive 91/191/EEC ([^E0016]) relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.

[^E0010]: OJ No L 354, 30. 12. 1974, p. 6.

[^E0011]: OJ No L 382, 31. 12. 1988, p. 40.

[^E0012]: OJ No L 105, 23. 4. 1983, p. 59.

[^E0013]: OJ No L 105, 23. 4. 1983, p. 64.

[^E0014]: OJ No L 348, 29. 11. 1989, p. 28.

[^E0015]: OJ No L 133, 4. 6. 1969, p. 6.

[^E0016]: OJ No L 94, 16. 4. 1991, p. 24.

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