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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

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In force since 2009-11-30, as the publisher states.

Copy read on 2026-11-08. The page it was read from

© European Union, https://eur-lex.europa.eu

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Article 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.

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