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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax - EU Law in Force
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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Publication metadata

OJ L 284, 20.10.2016, p. 23
ELI: http://data.europa.eu/eli/dir/2006/112/oj
Celex: 32006L0112
Date of document: 28/11/2006
Date of effect: 01/01/2007 (Entry into force)
Date of end of validity: 31/12/9999
Authors: Council of the European Union
Form Directive
Legal basis:
EC Treaty (Nice, 2002) - article 93
Amended by:
Directive 2022/890
Directive 2022/542
Directive 2021/1159
Directive 2020/2020
Directive 2020/1756
Directive 2020/285
Directive 2020/284
Directive 2019/2235
Directive 2019/1995
Directive 2019/475
Directive 2018/2057
Directive 2018/1910
Directive 2018/1713
Directive 2018/1695
Directive 2018/912
Directive 2017/2455
Directive 2016/1065
Directive 2016/856
Directive 2013/61
Directive 2013/43
Directive 2013/42
Directive 2010/88
Directive 2010/45
Directive 2010/23
Implementing decision 2009/1008
Directive 2009/162
Directive 2009/69
Directive 2009/47
Directive 2008/117
Directive 2008/8
Directive 2007/75
Directive 2006/138
Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Tre...
Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Tre...
Corrected by:
Corrigendum 17/05/2023
Corrigendum 09/03/2023
Corrigendum 12/08/2021
Corrigendum 29/04/2021
Corrigendum 10/01/2019
Corrigendum 19/09/2018
Corrigendum 19/09/2018
Corrigendum 16/12/2017
Corrigendum 09/12/2015
Corrigendum 14/09/2012
Corrigendum 14/09/2012
Corrigendum 19/03/2011
Corrigendum 19/03/2011
Corrigendum 12/03/2009
Corrigendum 20/12/2007
Corrigendum 20/12/2007
Corrigendum 20/12/2007
Corrigendum 20/12/2007
Corrigendum 20/12/2007
Corrigendum 20/12/2007
Full text - Consolidated version 01/01/2024
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