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)

• Published date: 31 December 1991
• Official Gazette Publication: Gazzetta ufficiale delle Comunità europee, L 376, 31 dicembre 1991,Diario Oficial de las Comunidades Europeas, L 376, 31 de diciembre de 1991,Journal officiel des Communautés européennes, L 376, 31 décembre 1991

01991L0680 — EN — 30.11.2009 — 001.001

---

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B 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) (OJ L 376 31.12.1991, p. 1)

Amended by:

		Official Journal
		No	page	date
►M1	COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006	L 347	1	11.12.2006
►M2	COUNCIL DIRECTIVE 2009/132/EC codified version of 19 October 2009	L 292	5	10.11.2009

Corrected by:

C1 Corrigendum, OJ L 272, 17.9.1992, p. 72 (1991/680)

NB: This consolidated version contains references to the European unit of accout and/or the ecu, which from 1 January 1999 should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and Coundil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).

---

▼B

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)

▼M1 —————

▼B

Article 2

1. The following Directives shall cease to have effect on 31 December 1992 as...