Council Directive

of 16 December 1991

supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers

(91/680/EEC)

F1Article 1

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Article 2

1

The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:

  • F2. . . . .

  • Directive 85/362/EEC.

2

The provisions on value added tax laid down in the following Directive shall cease to have effect on 31 December 1992:

  • Directive 74/651/EEC10, as last amended by Directive 88/663/EEC11,

  • Directive 83/182/EEC12,

  • Directive 83/183/EEC13, as amended by Directive 89/604/EEC14.

3

The provisions of Directive 69/169/EEC15 as last amended by Directive 91/191/EEC16 relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.

F1Article 3

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F1Article 4

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