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Tax legislation

Archives 2005

Council Directive 2005/92/EC Council Directive of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
12/12/2005
Council Decision 2005/911/EC

Council Decision of 12 December 2005 authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

12/12/2005
Council Decision 2005/910/EC

Council Decision of 12 December 2005 authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

12/12/2005
Council Regulation (EC) 1777/2005

Council Regulation of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax

17/10/2005
Council Decision 2005/713/EC

Council Decision of 11 October 2005 authorising the Federal Republic of Germany and the Kingdom of the Netherlands to apply a measure derogating from article 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

11/10/2005
Commission Decision 2005/568/EC

Commission Decision of 11 July 2005 concerning a request from the Republic of Hungary to apply a reduced rate of VAT to the supply of natural gas

11/07/2005
Council Decision 2005/259/EC

Council Decision of 14 March 2005 authorising the Republic of Cyprus to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

14/03/2005
Council Decision 2005/258/EC

Council Decision of 14 March 2005 authorising Denmark to apply a measure derogating from Article 14(1)(d) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

14/03/2005
Council Decision 2005/257/EC

Council Decision of 14 March 2005 amending Decision 2000/256/EC authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

14/03/2005
Council Directive 2005/19/EC

Council Directive amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

17/02/2005