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Impuesto sobre el valor añadido: normas
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Documentos citados
- Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme
- Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC on the common system of value added tax
- Directive 2001/41/EC of the European Parliament and of the Council of 19 June 2001 amending, for the twenty-first time, Council Directive 76/769/EEC on the approximation of the laws, regulations and administrative provisions of the Member States relating to restrictions on the marketing and use of certain dangerous substances and preparations, as regards substances classified as carcinogens, mutagens or substances toxic to reproduction
- Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
- Treaty establishing the European Community