• COUNCIL DIRECTIVE 2006/112/EC OF 28 NOVEMBER 2006 ON THE COMMON SYSTEM OF VALUE ADDED TAX (CONSOLIDATED VERSION AS IT READS ON JANUARY 1, 2014);

         IN ENGLISH          IN SPANISH          IN PORTUGUESE

 

  • COUNCIL DIRECTIVE 2008/9/EC OF 12 FEBRUARY 2008 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 (CONSOLIDATED VERSION AS IT READS ON OCTOBER 20, 2010);

         IN ENGLISH          IN SPANISH          IN PORTUGUESE

 

 

 

  • SIXTH COUNCIL DIRECTIVE OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX: UNIFORM BASIS OF ASSESSMENT (COUNCIL DIRECTIVE 77/388/EEC) (CONSOLIDATED VERSION AS IT READS PER JANUARY 1, 2006) (THIS DIRECTIVE HAS BEEN REPEALED AS PER JANUARY 1, 2007).

         IN ENGLISH          IN SPANISH         

 

 

 

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