---
title: "Council Directive 91/680/EEC 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"
id: a08bfc06-5f01-4a06-b352-ab3ea396120a
authority: eu
place: "European Union"
applies_also_from: []
kind: directive
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:31991L0680
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/a08bfc06-5f01-4a06-b352-ab3ea396120a
language: en
in_force_from: 2009-11-30
date_basis: publisher
status: consolidated
source_url: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:01991L0680-20091130
read_on: 2026-11-08
sha256: d6b0ba2d310cd1c7d3e3d71e373ad322558924e204cdd26035405bc9a9dea702
provisions: 1
---

# Council Directive 91/680/EEC 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

## Article 2 {#art_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 (
1
), as last amended by Directive 88/663/EEC (
2
),
—
Directive 83/182/EEC (
3
),
—
Directive 83/183/EEC (
4
), as amended by Directive 89/604/EEC (
5
).
3.
The provisions of Directive 69/169/EEC (
6
) as last amended by Directive 91/191/EEC (
7
) relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.