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Directive (EU) 2008/117 · CELEX 32008L0117 · Taxation

Council Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions

Adopted
16.12.2008
In force since
21.01.2009
Transposition deadline
01.01.2010
Transposition by country
3 / 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 deadline passed, no measure notified in EUR-Lex
  3. BG Bulgaria deadline passed, no measure notified in EUR-Lex
  4. HR Croatia 3 national measures · 2014
    • 03.12.2014 · 2682 · Narodne Novine

      Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

    • 11.12.2013 · 3138 · Narodne Novine

      Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

    • 20.06.2013 · 1451 · Narodne Novine

      Zakon o porezu na dodanu vrijednost

  5. CY Cyprus deadline passed, no measure notified in EUR-Lex
  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 1 national measures · 2012
    • 23.02.2012 · Mémorial Luxembourgeois A

      Règlement grand-ducal du 18 février 2012 modifiant le règlement grand-ducal du 1er décembre 2009 ayant trait au contenu, aux modalités de dépôt et à la forme de l’état récapitulatif en matière de taxe sur la valeur ajoutée.

  19. MT Malta deadline passed, no measure notified in EUR-Lex
  20. NL Netherlands 1 national measures · 2015
    • 20.10.2015 · IZV 2015-860 · Staatscourant (Journal Officiel néerlandais)

      Wijziging van artikel 33b van de Uitvoeringsbeschikking omzetbelasting 1968

  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.