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
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eira:ABB | eira:BindingInstrumentRequirement |
dct:modified | 18/03/2024 |
dct:spatial | EU |
dct:identifier | http://data.europa.eu/eli/OJ/L/347 |
dct:title | Directive 2006/112 on the common system of VAT |
dct:description | 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. |
dct:publisher | EUR-Lex |
dct:source | https://eur-lex.europa.eu/eli/dir/2006/112/oj |
skos:example | |
eira:concept | eira:SolutionBuildingBlock |
skos:note | 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. |
eira:view | LV-Binding Power and Jurisdiction |