The common system of VAT adopted by the EU is given legislative effect by a series of Council Directives addressed to some or all member states. Directives relevant to VAT are briefly summarised below. The summary contains only 'stand-alone' directives, ie those directives which amend existing directives are excluded.
First Council Directive (67/227/EEC)
This directive was adopted on 11 April 1967. It was addressed to all member states. The directive:
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(1)ÌýÌýÌýÌý defined the common system of VAT
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(2)ÌýÌýÌýÌý provided that it was to be applied up to and including the retail trade stage, and
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(3)ÌýÌýÌýÌý prohibited member states from maintaining or introducing any measure providing for flat-rate equalisation of turnover taxes on importation or exportation in trade between member states
This directive was repealed with effect from 1 January 2007 following the recast of the Sixth Directive (see under Directive 2006/112/EC below).
Council Directive 69/169/EEC
This directive was adopted on 28 May 1969. It is addressed to all member states. It provides for
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