{
  "url": "https://openlegislation.uk/eu-directive-1991-680/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-1991-680/article-2.json",
  "legislation": "eudr/1991/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1991-680",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:\n. . . . .\nDirective 85/362/EEC.\n2. The provisions on value added tax laid down in the following Directive shall cease to have effect on 31 December 1992:\nDirective 74/651/EEC, as last amended by Directive 88/663/EEC,\nDirective 83/182/EEC,\nDirective 83/183/EEC, as amended by Directive 89/604/EEC.\n3. 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Deleted by 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 (codified version)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 354, 30. 12. 1974, p. 6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 382, 31. 12. 1988, p. 40."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 105, 23. 4. 1983, p. 59."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No L 105, 23. 4. 1983, p. 64."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ No L 348, 29. 11. 1989, p. 28."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ No L 133, 4. 6. 1969, p. 6."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ No L 94, 16. 4. 1991, p. 24."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1991/680/article/2",
    "retrieved_at": "2026-11-01T15:23:23.738378+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}