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CELEX 31978L1032

Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel

not in forceEuropean Union· EUR-Lex· EN

Introduced

19 December 1978

Last action

22 December 1978 · Entry into force

Status

No longer in force

Sponsors

—

Subjects

Taxation

Source updated

19 December 1978

Taxation

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Records

Official directive CELEX 31978L1032 from European Union at EUR-Lex. Dated 19 December 1978. Status: No longer in force.

Timeline

  1. 19 December 1978

    Signed

    Source: work_date_document

  2. 22 December 1978

    Entry into force

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Versions

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Documents

23 official files

Derde Richtlijn 78/1032/EEG van de Raad van 19 december 1978 inzake de harmonisatie van de wettelijke en bestuursrechtelijke bepalingen met betrekking tot de in het internationale reizigersverkeer geldende regeling inzake omzetbelastingen en accijnzen

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  • Derde Richtlijn 78/1032/EEG van de Raad van 19 december 1978 inzake de harmonisatie van de wettelijke en bestuursrechtelijke bepalingen met betrekking tot de in het internationale reizigersverkeer geldende regeling inzake omzetbelastingen en accijnzen

    official_journal · NL · 19 December 1978

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  • Trzecia dyrektywa Rady z dnia 19 grudnia 1978 r. w sprawie harmonizacji przepisów ustawowych, wykonawczych i administracyjnych odnoszących się do zasad dotyczących podatku obrotowego i podatku akcyzowego stosowanych w międzynarodowym ruchu pasażerskim

    official_journal · PL · 19 December 1978

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  • Padomes Trešā direktīva (1978. gada 19. decembris) par normatīvu un administratīvu aktu saskaņošanu attiecībā uz apgrozījuma nodokļu un akcīzes nodokļu režīmu starptautiskos ceļojumos

    official_journal · LV · 19 December 1978

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  • Kolmas neuvoston direktiivi 78/1032/ETY, annettu 19 päivänä joulukuuta 1978, kansainvälisessä matkustajaliikenteessä kannettavien liikevaihto- ja valmisteverojen järjestelmää koskevien lakien, asetusten ja hallinnollisten määräysten yhdenmukaistamisesta

    official_journal · FI · 19 December 1978

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  • Директива на Съвета от 19 декември 1978 година за хармонизиране на законовите, подзаконовите и административните разпоредби относно правилата за данъка върху оборота и акциза, приложими при международни пътувания

    official_journal · BG · 19 December 1978

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  • Troisième directive 78/1032/CEE du Conseil, du 19 décembre 1978, concernant l'harmonisation des dispositions législatives, réglementaires et administratives relatives au régime des taxes sur le chiffre d'affaires et des accises applicables dans le trafic international de voyageurs

    official_journal · FR · 19 December 1978

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  • A Tanács harmadik irányelve (1978. június 12.) a nemzetközi utazás során alkalmazandó forgalmi és jövedéki adóra vonatkozó törvényi, rendeleti vagy közigazgatási intézkedés által megállapított rendelkezések összehangolásáról

    official_journal · HU · 19 December 1978

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  • A treia directivă a Consiliului din 19 decembrie 1978 privind armonizarea actelor cu putere de lege și a actelor administrative privind normele care reglementează impozitul pe cifra de afaceri și accizele aplicabile traficului internațional

    official_journal · RO · 19 December 1978

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  • 1978 m. gruodžio 19 d. Trečioji Tarybos direktyva dėl įstatymų ir kitų teisės aktų, susijusių su taisyklėmis, reglamentuojančiomis apyvartos mokesčio ir akcizo taikymą tarptautinių kelionių atveju, suderinimo

    official_journal · LT · 19 December 1978

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  • Rådets tredje direktiv 78/1032/EEG av den 19 december 1978 om harmonisering av lagstiftningen om befrielse från omsättningsskatter och punktskatter på varor som införs av resande

    official_journal · SV · 19 December 1978

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  • Nõukogu kolmas direktiiv, 19. detsember 1978, rahvusvahelises turismis toimuva impordi suhtes kohaldatavat käibemaksu ja aktsiisi käsitlevate õigusnormidega kehtestatud sätete ühtlustamise kohta

    official_journal · ET · 19 December 1978

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  • Tretja direktiva Sveta z dne 19. decembra 1978 o usklajevanju zakonov in drugih predpisov z zvezi s pravili, ki urejajo prometni davek in trošarino pri mednarodnih potovanjih

    official_journal · SL · 19 December 1978

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  • Terceira Directiva 78/1032/CEE do Conselho, de 19 de Dezembro de 1978, relativa à harmonização das disposições legislativas, regulamentares e administrativas respeitantes ao regime dos impostos sobre o volume de negócios e dos impostos sobre consumos específicos aplicáveis no tráfego internacional de viajantes

    official_journal · PT · 19 December 1978

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  • Τρίτη οδηγία 78/1032/ΕΟΚ του Συμβουλίου της 19ης Δεκεμβρίου 1978 περί εναρμονίσεως των νομοθετικών, κανονιστικών και διοικητικών διατάξεων που αφορούν το καθεστώς των φόρων κύκλου εργασιών και των ειδικών φόρων καταναλώσεως που εφαρμόζονται κατά τη διεθνή κυκλοφορία των ταξιδιωτών

    official_journal · EL · 19 December 1978

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  • Tercera Directiva 78/1032/CEE del Consejo, de 19 de diciembre de 1978, relativa a la armonización de las disposiciones legales, reglamentarias y administrativas referentes al régimen de los impuestos sobre el volumen de negocios y de los impuestos sobre consumos específicos aplicables al tráfico internacional de viajeros

    official_journal · ES · 19 December 1978

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  • Třetí směrnice Rady ze dne 19. prosince 1978 o harmonizaci právních a správních předpisů týkajících se úpravy daní z obratu a spotřebních daní v mezinárodním cestovním ruchu

    official_journal · CS · 19 December 1978

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  • Rådets tredje direktiv 78/1032/EØF af 19. december 1978 om harmonisering af de administrativt eller ved lov fastsatte bestemmelser om ordningen vedrørende omsætningsafgifter og punktafgifter i den internationale rejsetrafik

    official_journal · DA · 19 December 1978

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  • It-Tielet Direttiva tal-Kunsill tad-19 ta' Diċembru 1978 dwar l-armonizzazzjoni tad-disposizzjonijiet stabbiliti b'xi liġi, regolament jew azzjoni amministrattiva dwar ir-regoli ta' taxxa fuq id-dħul u taxxa tas-sisa applikabbli għal vjaġġi internazzjonali

    official_journal · MT · 19 December 1978

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  • Terza direttiva 78/1032/CEE del Consiglio, del 19 dicembre 1978, relativa all'armonizzazione delle disposizioni legislative, regolamentari ed amministrative riguardanti il regime delle imposte sulla cifra di affari e delle altre imposizioni indirette interne applicabili al traffico internazionale di viaggiatori

    official_journal · IT · 19 December 1978

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  • Tretia smernica Rady z 19. decembra 1978 o harmonizácii ustanovení stanovených zákonom, iným právnym predpisom alebo správnym opatrením týkajúca sa pravidiel upravujúcich daň z obratu a spotrebnú daň, ktoré sú uplatniteľné v medzinárodnom cestovnom ruchu

    official_journal · SK · 19 December 1978

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  • Dritte Richtlinie 78/1032/EWG des Rates vom 19. Dezember 1978 zur Harmonisierung der Rechts- und Verwaltungsvorschriften über die im grenzüberschreitenden Reiseverkehr geltende Regelung für die Umsatzsteuern und Sonderverbrauchsteuern

    official_journal · DE · 19 December 1978

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  • Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel

    official_journal · EN · 19 December 1978

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Sponsors

  • · CONSIL · Council of the European Union

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