Council Directive 2009\/132\/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006\/112\/EC as regards exemption from value-added tax on the final importation of certain goods (OJ L 292, 10.11.2009, pp. 5-30)<\/p>\n
Commission Decision (EU) 2020\/491 of 3 April 2020 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 (OJ L 103I , 3.4.2020, pp. 1-3)<\/p>\n
Commission Decision (EU) 2020\/1101 of 23 July 2020 amending Decision (EU) 2020\/491 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 (OJ L 241, 27.7.2020, pp. 36-37)<\/p>\n
Council Directive (EU) 2017\/2455 of 5 December 2017 amending Directive 2006\/112\/EC and Directive 2009\/132\/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, pp. 7-22)<\/p>\n
Successive amendments to Directive (EU) 2017\/2455 have been incorporated into the original text. This consolidated version is of documentary value only.<\/p>\n
Council Directive 2006\/112\/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, pp. 1-118)<\/p>\n\n
\n <\/div>\n\n","protected":false},"excerpt":{"rendered":"
The European Union\u2019s common system of value added tax (VAT) Directive 2006\/112\/EC \u2013 the European Union\u2019s common system of value added tax It recasts and repeals the sixth value added tax (VAT) directive in order to clarify the current VAT legislation in the European Union (EU). Key Points VAT is applied to all transactions carried […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[209],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/17296"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=17296"}],"version-history":[{"count":2,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/17296\/revisions"}],"predecessor-version":[{"id":18493,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/17296\/revisions\/18493"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=17296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=17296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=17296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}