Taxation and customs union

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Tax legislation

This page contains a list of legal measures in the tax area adopted since 2003.

You will find a complete list of legislation in EUR-Lex.

2011

Council implementing Regulation No 2011/282/EU

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

15/03/2011
Council Implementing Decision 2011/37/EU

Council Implementing Decision of 18 January 2011 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax

18/01/2011

2010

Council Directive 2010/88/EU

Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate

07/12/2010
Council Implementing Decision 2010/748/EU

Council Implementing Decision of 29 November 2010 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

29/11/2010
Council Implementing Decision 2010/710/EU

Council Implementing Decision of 22 November 2010 authorising Germany, Italy and Austria to introduce a special measure derogating from Article 193 of Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period of validity of the authorisation granted to the United Kingdom

22/11/2010
Council Directive 2010/66/EU

Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

14/10/2010
Council Regulation (EU) No 904/2010

Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)

7/10/2010
Council Implementing Decision 2010/584/EU

2010/584/EU: Council Implementing Decision of 27 September 2010 authorising the Republic of Latvia to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

27/09/2010
Council Implementing Decision 2010/583/EU

2010/583/EU: Council Implementing Decision of 27 September 2010 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

27/09/2010
Council Implementing Decision 2010/582/EU

2010/582/EU: Council Implementing Decision of 27 September 2010 authorising the French Republic and the Italian Republic to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

27/09/2010
Council Implementing Decision 2010/581/EU

2010/581/EU: Council Implementing Decision of 27 September 2010 authorising the Republic of Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

27/09/2010
Council Implementing Decision 2010/580/EU

2010/580/EU: Council Implementing Decision of 27 September 2010 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

27/09/2010
Council Implementing Decision 2010/579/EU

2010/579/EU: Council Implementing Decision of 27 September 2010 authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

27/09/2010
 
Council Directive 2010/45/EU

Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing

13/07/2010
Council Directive 2010/23/EU

Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud

16/03/2010
 
Council Implementing Decision 2010/99/EU

Council Implementing Decision 2010/99/EU of 16 February 2010 authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

16/02/2010
 
Council Implementing Decision 2010/39/EU

Council Implementing Decision 2010/39/EU of 19 January 2010 authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Directive 2006/112/EC on the common system of value added tax

19/01/2010
 

2009

Council implementing decision No 2009/1022/EU

Council implementing decision No 2009/1022/EU of 15 December 2009 authorising the Republic of Estonia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax

30/12/2009
 
Council implementing decision No 2009/1013/EU

Council implementing decision No 2009/1013/EU of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

29/12/2009
 
Council implementing decision No 2009/1008/EU

Council implementing decision No 2009/1008/EU of 7 December 2009 authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

24/12/2009
 
Council implementing decision No 2009/939/EU

Council implementing decision of 7 December 2009 authorising the Republic of Slovenia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax

11/12/2009
 
Council implementing decision No 2009/938/EU

Council implementing decision of 7 December 2009 authorising the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax

11/12/2009
 
Commission Regulation (EC) No 1174/2009

Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC

30/11/2009
 
Council Directive 2009/132/EC

Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods

10/11/2009
 
Council Decision (EC) 2009/791

Council Decision 2009/791/EC of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

30/10/2009
 
Council Decision (EC) 2009/790

Council Decision 2009/790/EC of 20 October 2009 authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

30/10/2009
 
Commission Regulation (EC) No 684/2009

Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty

29/07/2009
 
Council Directive 2009/47/EC

Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax

9/05/2009
 
Council Decision (EC) 2009/118

Council Decision of 10 February 2009 authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

10/02/2009
 

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