# 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

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)

## Introductory text

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)

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## 2 

1. The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:
. . . . .
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/EEC, as last amended by Directive 88/663/EEC,
Directive 83/182/EEC,
Directive 83/183/EEC, as amended by Directive 89/604/EEC.
3. The provisions of Directive 69/169/EEC as last amended by Directive 91/191/EEC relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.

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Source: https://www.legislation.gov.uk/eudr/1991/680 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-680
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.