Directive 2006/112 on the common system of VAT ()
Definition: This directive clarifies EU's VAT legislation currently in force, and the obligations of taxable persons. This directive also allows for exemptions from VAT such as financial and insurance services, medical care or social services. EU countries had to incorporate it into national law by 1 January 2008. LOST view: LV-Architecture Principles Identifier: http://data.europa.eu/eli/OJ/L/347 EIRA traceability: eira:BindingInstrumentRequirement ABB name: egovera:EuropeanLegalActForVATRequirement EIRA concept: eira:SolutionBuildingBlock Last modification: 28/03/2024 dct:title: Directive 2006/112 on the common system of VAT dct:identifier: egovera:EliOJL347Requirement
eira:ABBeira:BindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/OJ/L/347
dct:titleDirective 2006/112 on the common system of VAT
dct:descriptionThis directive clarifies EU's VAT legislation currently in force, and the obligations of taxable persons. This directive also allows for exemptions from VAT such as financial and insurance services, medical care or social services. EU countries had to incorporate it into national law by 1 January 2008.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/eli/dir/2006/112/oj
skos:example
eira:concepteira:SolutionBuildingBlock
skos:noteThis directive clarifies EU's VAT legislation currently in force, and the obligations of taxable persons. This directive also allows for exemptions from VAT such as financial and insurance services, medical care or social services. EU countries had to incorporate it into national law by 1 January 2008.
eira:viewLV-Binding Power and Jurisdiction