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CELEX 31988L0331

Council Directive 88/331/EEC of 13 June 1988 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods

not in forceEuropean Union· EUR-Lex· EN

Introduced

13 June 1988

Last action

21 June 1988 · Entry into force

Status

No longer in force

Sponsors

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Subjects

Taxation

Source updated

13 June 1988

Taxation

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Records

Official directive CELEX 31988L0331 from European Union at EUR-Lex. Dated 13 June 1988. Status: No longer in force.

Timeline

  1. 13 June 1988

    Signed

    Source: work_date_document

  2. 21 June 1988

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

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Versions

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Documents

23 official files

Dyrektywa Rady z dnia 13 czerwca 1988 r. zmieniająca dyrektywę 83/181/EWG określającą zakres stosowania art. 14 ust. 1 lit. d) dyrektywy 77/388/EWG dotyczącego zwolnienia z podatku od wartości dodanej na przywóz finalny niektórych towarów

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  • Dyrektywa Rady z dnia 13 czerwca 1988 r. zmieniająca dyrektywę 83/181/EWG określającą zakres stosowania art. 14 ust. 1 lit. d) dyrektywy 77/388/EWG dotyczącego zwolnienia z podatku od wartości dodanej na przywóz finalny niektórych towarów

    official_journal · PL · 13 June 1988

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  • Direktiva Sveta z dne 13. junija 1988 o spremembi Direktive 83/181/EGS o določitvi področja uporabe člena 14(1)(d) Direktive 77/388/EGS glede oprostitve davka na dodano vrednost na končni uvoz določenega blaga

    official_journal · SL · 13 June 1988

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  • Directive 88/331/CEE du Conseil du 13 juin 1988 modifiant la directive 83/181/CEE déterminant le champ d'application de l'article 14 paragraphe 1 point d) de la directive 77/388/CEE en ce qui concerne l'exonération de la taxe sur la valeur ajoutée de certaines importations définitives de biens

    official_journal · FR · 13 June 1988

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  • Smernica Rady z 13. júna 1988, ktorou sa mení a dopĺňa smernica 83/181/EHS určujúca rozsah uplatnenia článku 14 (1) d) smernice 77/388/EHS vzhľadom na oslobodenie od dane z pridanej hodnoty pri konečnom dovoze určitých tovarov

    official_journal · SK · 13 June 1988

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  • Id-Direttiva tal-Kunsill tat-13 ta' Ġunju 1988 li temenda d-Direttiva 83/181/KEE li tistabbilixxi l-iskop ta' l-applikazzjoni ta' l-Artikolu 14 (1) (d) tad-Direttiva 77/388/KEE rigward eżenzjoni mit-taxxa fuq il-valur miżjud fuq l-importazzjoni finali ta' ċerta merkanzija

    official_journal · MT · 13 June 1988

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  • Rådets direktiv 88/331 /EEG av den 13 juni 1988 med ändring av direktiv 83/181/EEG som bestämmer räckvidden av artikel 14.1 d i direktiv 77/388/EEG om befrielse från mervärdesskatt vid slutlig införsel av vissa varor

    official_journal · SV · 13 June 1988

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  • Directiva 88/331/CEE do Conselho de 13 de Junho de 1988 que altera a Directiva 83/181/CEE, que determina o âmbito de aplicação do n. 1, alínea d), do artigo 14. da Directiva 77/388/CEE, no que diz respeito à isenção do imposto sobre o valor acrescentado de certas importações definitivas de bens

    official_journal · PT · 13 June 1988

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  • Neuvoston direktiivi 88/331/ETY, annettu 13 päivänä kesäkuuta 1988, direktiivin 77/388/ETY 14 artiklan 1 kohdan d alakohdan soveltamisalasta vapautettaessa tietty tavaroiden lopullinen maahantuonti arvonlisäverosta annetun direktiivin 83/181/ETY muuttamisesta

    official_journal · FI · 13 June 1988

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  • 1988 m. birželio 13 d. Tarybos direktyva iš dalies keičianti Direktyvą 83/181/EEB dėl Direktyvos 77/388/EEB 14 straipsnio 1 dalies d punkto taikymo, atleidžiant tam tikrų prekių galutinį importą nuo pridėtinės vertės mokesčio

    official_journal · LT · 13 June 1988

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  • Directiva 88/331/CEE del Consejo de 13 de junio de 1988 por la que se modifica la Directiva 83/181/CEE que delimita el ámbito de aplicación de la letra d) del apartado 1 del artículo 14 de la Directiva 77/388/CEE en lo referente a la exención del impuesto sobre el valor añadido de algunas importaciones definitivas de bienes

    official_journal · ES · 13 June 1988

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  • Nõukogu direktiiv, 13. juuni 1988, millega muudetakse direktiivi 83/181/EMÜ, mis käsitleb direktiivi 77/388/EMÜ artikli 14 lõike 1 punkti d rakendusala määratlust seoses teatavate kaupade käibemaksuvabastusega nende lõplikul importimisel

    official_journal · ET · 13 June 1988

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  • Richtlinie 88/331/EWG des Rates vom 13. Juni 1988 zur Änderung der Richtlinie 83/181/EWG zur Festlegung des Anwendungsbereichs von Artikel 14 Absatz 1 Buchstabe d) der Richtlinie 77/388/EWG hinsichtlich der Mehrwertsteuerbefreiung bestimmter endgültiger Einfuhren von Gegenständen

    official_journal · DE · 13 June 1988

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  • Richtlijn 88/331/EEG van de Raad van 13 juni 1988 houdende wijziging van Richtlijn 83/181/EEG houdende bepaling van de werkingssfeer van artikel 14, lid 1, onder d), van Richtlijn 77/388/EEG met betrekking tot de vrijstelling van de belasting over de toegevoegde waarde voor de definitieve invoer van bepaalde goederen

    official_journal · NL · 13 June 1988

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  • Direttiva 88/331/CEE del Consiglio del 13 giugno 1988 recante modifica della direttiva 83/181/CEE che determina il campo di applicazione dell'articolo 14, paragrafo 1, lettera d) della direttiva 77/388/CEE per quanto concerne l'esenzione dall'imposta sul valore aggiunto di talune importazioni definitive di beni

    official_journal · IT · 13 June 1988

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  • Rådets direktiv 88/331/EØF af 13. juni 1988 om ændring af diretiv 83/181/EØF om fastlæggelse af anvendelsesområdet for artikel 14, stk. 1, litra d), i direktiv 77/388/EØF for så vidt angår fritagelse for merværdiafgift ved visse former for endelig indførsel af goder

    official_journal · DA · 13 June 1988

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  • Директива на Съвета от 13 юни 1988 година за изменение на Директива 83/181/ЕИО за определяне на обхвата на член 14, параграф 1, буква г) от Директива 77/388/ЕИО за освобождаване от данък върху добавената стойност на крайния внос на определени стоки

    official_journal · BG · 13 June 1988

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  • Padomes Direktīva (1988. gada 13. jūnijs), kas groza Direktīvu 83/181/EEK, kura nosaka Direktīvas 77/388/EEK 14. panta 1. punkta d) apakšpunkta darbības jomu attiecībā uz atbrīvojumu no pievienotās vērtības nodokļa par noteiktu preču galīgo ievešanu

    official_journal · LV · 13 June 1988

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  • Directiva Consiliului din 13 iunie 1988 de modificare a Directivei 83/181/CEE de stabilire a domeniului de aplicare a articolului 14 alineatul (1) litera (d) din Directiva 77/388/CEE privind scutirea de la taxa pe valoarea adăugată aferentă importului final de anumite bunuri

    official_journal · RO · 13 June 1988

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  • Οδηγία 88/331/ΕΟΚ του Συμβουλίου της 13ης Ιουνίου 1988 για την τροποποίηση της οδηγίας 83/181/ΕΟΚ για τον καθορισμό του πεδίου εφαρμογής του άρθρου 14 παράγραφος 1 στοιχείο δ) της οδηγίας 77/388/ΕΟΚ για την απαλλαγή από το φόρο προστιθέμενης αξίας ορισμένων οριστικών εισαγωγών αγαθών

    official_journal · EL · 13 June 1988

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  • Směrnice Rady ze dne 13. června 1988, kterou se mění směrnice 83/181/EHS, kterou se vymezuje oblast působnosti čl. 14 odst. 1 písm. d) směrnice 77/388/EHS, pokud se jedná o osvobození některých druhů zboží od daně z přidané hodnoty při konečném dovozu

    official_journal · CS · 13 June 1988

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  • A Tanács irányelve (1988. június 13.) a 77/388/EGK irányelv 14. cikke (1) bekezdése d) pontja hatályának bizonyos termékek végleges behozatalára kivetett hozzáadottérték-adó alóli mentességek tekintetében történő meghatározásáról szóló 83/181/EGK irányelv módosításáról

    official_journal · HU · 13 June 1988

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  • Council Directive 88/331/EEC of 13 June 1988 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods

    official_journal · EN · 13 June 1988

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Sponsors

  • · CONSIL · Council of the European Union

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