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Council Directive 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 (91/680/EEC)

EU Directive 1991/680 · Adopted 16 December 1991 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Directive

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

(91/680/EEC)

Contents

  1. 1Article 1 Repealed
  2. 2Article 2
  3. 3Article 3 Repealed
  4. 4Article 4 Repealed

1F1

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2

1.

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

  • F1. . . . .

  • Directive 85/362/EEC.

2.

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

  • Directive 74/651/EECf1, as last amended by Directive 88/663/EECf2,

  • Directive 83/182/EECf3,

  • Directive 83/183/EECf4, as amended by Directive 89/604/EECf5.

3.

The provisions of Directive 69/169/EECf6 as last amended by Directive 91/191/EECf7 relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.

3F1

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4F1

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