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Directive (EU) 1986/247 · CELEX 31986L0247 · Taxation

Twenty-first Council Directive 86/247/EEC of 16 June 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Deferment of the introduction of the common system of value-added tax in the Hellenic Republic

Adopted
16.06.1986
In force since
01.01.1986
Transposition deadline
01.01.1987
Transposition by country
2 / 27

EUR-Lex ↗ National measures in EUR-Lex ↗

Transposition by country

  1. BE Belgium deadline passed, no measure notified in EUR-Lex
  2. AT Austria 3 national measures · 1995
  3. BG Bulgaria deadline passed, no measure notified in EUR-Lex
  4. HR Croatia deadline passed, no measure notified in EUR-Lex
  5. CY Cyprus 1 national measures · 3000
    • 01.01.3000 · Cyprus Gazette

      Adoption not necessary: Δεν είναι σχετική. Αφορά μετάθεση ημερομηνίας εφαρμογής του κοινού συστήματος για το ΦΠΑ από την Ελληνική Δημοκρατία.

  6. CZ Czechia deadline passed, no measure notified in EUR-Lex
  7. DK Denmark deadline passed, no measure notified in EUR-Lex
  8. EE Estonia deadline passed, no measure notified in EUR-Lex
  9. FI Finland deadline passed, no measure notified in EUR-Lex
  10. FR France deadline passed, no measure notified in EUR-Lex
  11. DE Germany deadline passed, no measure notified in EUR-Lex
  12. EL Greece deadline passed, no measure notified in EUR-Lex
  13. HU Hungary deadline passed, no measure notified in EUR-Lex
  14. IE Ireland deadline passed, no measure notified in EUR-Lex
  15. IT Italy deadline passed, no measure notified in EUR-Lex
  16. LV Latvia deadline passed, no measure notified in EUR-Lex
  17. LT Lithuania deadline passed, no measure notified in EUR-Lex
  18. LU Luxembourg deadline passed, no measure notified in EUR-Lex
  19. MT Malta deadline passed, no measure notified in EUR-Lex
  20. NL Netherlands deadline passed, no measure notified in EUR-Lex
  21. PL Poland deadline passed, no measure notified in EUR-Lex
  22. PT Portugal deadline passed, no measure notified in EUR-Lex
  23. RO Romania deadline passed, no measure notified in EUR-Lex
  24. SK Slovakia deadline passed, no measure notified in EUR-Lex
  25. SI Slovenia deadline passed, no measure notified in EUR-Lex
  26. ES Spain deadline passed, no measure notified in EUR-Lex
  27. SE Sweden deadline passed, no measure notified in EUR-Lex

A directive binds the states to achieve a result by the deadline. Where the deadline has passed without transposition, individuals can as a rule rely on clear and unconditional provisions against the state (direct effect). The data are the measures notified by the states, not an assessment of completeness.