COM(1982)443 EU - Directive
Harmonization of the laws of the member states relating to turnover taxes - arrangements for the refund of VAT to taxable persons not established in community territory

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1.

Key information

official title

PROPOSAL FOR A THIRTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY
 
Legal instrument Directive
Decision making procedure Consultation procedure (CNS)
reference by COM-number i COM(1982)443
Additional COM-numbers COM(1983)413
procedure number i 1982/1021(CNS)
CELEX number i 51982PC0443

2.

Key dates

Document 15-07-1982
Online publication 15-07-1982
Decision 17-11-1986; Richtlijn 1986/560
Publication in Official Journal i 21-11-1986; Special edition in Finnish: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,OJ L 326 p. 40-41,Special edition in Romanian: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,Special edition in Latvian: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Czech: Chapter 09 Volume 001,Special edition in Croatian: Chapter 09 Volume 001,Special edition in Swedish: Chapter 09 Volume 001,Special edition in Bulgarian: Chapter 09 Volume 001

3.

Resulting legislation

 

4.

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