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Directive (EU) 2010/66 · CELEX 32010L0066 · Taxation

Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

Adopted
14.10.2010
In force since
21.10.2010
Transposition by country
2 / 27

EUR-Lex ↗ National measures in EUR-Lex ↗

Transposition by country

  1. BE Belgium no measures notified
  2. AT Austria no measures notified
  3. BG Bulgaria no measures notified
  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

    • 28.06.2013 · 1451 · Narodne Novine

      Zakon o porezu na dodanu vrijednost

  5. CY Cyprus no measures notified
  6. CZ Czechia no measures notified
  7. DK Denmark no measures notified
  8. EE Estonia no measures notified
  9. FI Finland no measures notified
  10. FR France no measures notified
  11. DE Germany no measures notified
  12. EL Greece no measures notified
  13. HU Hungary no measures notified
  14. IE Ireland no measures notified
  15. IT Italy no measures notified
  16. LV Latvia no measures notified
  17. LT Lithuania no measures notified
  18. LU Luxembourg no measures notified
  19. MT Malta no measures notified
  20. NL Netherlands no measures notified
  21. PL Poland no measures notified
  22. PT Portugal 1 national measures · 2013
    • 13.05.2013 · 64/2013 · Diaro da Republica I

      •Decreto-Lei n.º 64/2013. D.R. n.º 91, Série I de 2013-05-13 Ministério da Solidariedade e da Segurança Social Procede à segunda alteração ao Decreto-Lei n.º 36-A/2011, de 9 de março, que aprova os regimes da normalização contabilística para microentidades e para as entidades do setor não lucrativo e transpõe a Diretiva n.º 2009/49/CE, do Parlamento Europeu e do Conselho, de 18 de junho, e a Diretiva n.º 2010/66/UE, do Conselho, de 14 de outubro

  23. RO Romania no measures notified
  24. SK Slovakia no measures notified
  25. SI Slovenia no measures notified
  26. ES Spain no measures notified
  27. SE Sweden no measures notified

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.