Directive 1967/228 - Harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of VAT

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Sources and disclaimer
  5. Full version
  6. EU Monitor

1.

Current status

This directive was in effect from April 12, 1967 until May 23, 1977.

2.

Key information

official title

Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax
 
Legal instrument Directive
Number legal act Directive 1967/228
CELEX number i 31967L0228

3.

Key dates

Document 11-04-1967
Publication in Official Journal 14-04-1967; OJ P 71, 14.4.1967,Special edition in Portuguese: Chapter 09 Volume 001,Special edition in Danish: Chapter I Volume 1967,Special edition in Greek: Chapter 09 Volume 001,Special edition in English: Chapter I Volume 1967,Special edition in Spanish: Chapter 09 Volume 001
Effect 12-04-1967; Entry into force Date notif.
Deadline 01-01-1972; See Art 18
End of validity 23-05-1977; Entry into force 31977L0388
Transposition 01-01-1970
01-07-1973; See 11972BN11/6/PT1A4
01-01-1974; See 11972BN11/6/PT1A4
01-01-1987; Greece At the latest See 31986L0247 Art 1
Notification 12-04-1967
 

4.

Sources and disclaimer

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5.

Full version

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6.

EU Monitor

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