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CELEX 31992L0077

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)

not in forceEuropean Union· EUR-Lex· EN

Introduced

19 October 1992

Last action

9 November 1992 · Entry into force

Status

No longer in force

Sponsors

—

Subjects

Taxation

Source updated

19 October 1992

Taxation

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Records

Official directive CELEX 31992L0077 from European Union at EUR-Lex. Dated 19 October 1992. Status: No longer in force.

Timeline

  1. 19 October 1992

    Signed

    Source: work_date_document

  2. 9 November 1992

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

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Versions

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Documents

21 official files

A Tanács 92/77/EGK irányelve (1992. október 19.) a közös hozzáadottértékadó-rendszer kiegészítéséről és a 77/388/EGK irányelv módosításáról (hozzáadottértékadó-mértékek közelítése)

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  • A Tanács 92/77/EGK irányelve (1992. október 19.) a közös hozzáadottértékadó-rendszer kiegészítéséről és a 77/388/EGK irányelv módosításáról (hozzáadottértékadó-mértékek közelítése)

    official_journal · HU · 19 October 1992

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  • Směrnice Rady 92/77/EHS ze dne 19. října 1992, kterou se doplňuje společný systém daně z přidané hodnoty a mění směrnice 77/388/EHS (sblížení sazeb DPH)

    official_journal · CS · 19 October 1992

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  • Rådets direktiv 92/77/EØF af 19. oktober 1992 om tilføjelse til det fælles merværdiafgiftssystem og om ændring af direktiv 77/388/EØF (indbyrdes tilnærmelse af momssatserne)

    official_journal · DA · 19 October 1992

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  • Directiva 92/77/CEE do Conselho, de 19 de Outubro de 1992, que completa o sistema comum do imposto sobre o valor acrescentado e que altera a Directiva 77/388/CEE (aproximação das taxas do IVA)

    official_journal · PT · 19 October 1992

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  • Οδηγία 92/77/ΕΟΚ του Συμβουλίου της 19ης Οκτωβρίου 1992 για τη συμπλήρωση του κοινού συστήματος του φόρου προστιθεμένης αξίας και την τροποποίηση της οδηγίας 77/388/ΕΟΚ (Προσέγγιση των συντελεστών ΦΠΑ)

    official_journal · EL · 19 October 1992

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  • Direktiva Sveta 92/77/EGS z dne 19. oktobra 1992 o dopolnitvi skupnega sistema davka na dodano vrednost in spremembi Direktive 77/388/EGS (približevanje stopenj DDV)

    official_journal · SL · 19 October 1992

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  • Nõukogu direktiiv 92/77/EMÜ, 19. oktoober 1992, millega täiendatakse ühist käibemaksusüsteemi ja muudetakse direktiivi 77/388/EMÜ (käibemaksumäärade ühtlustamine)

    official_journal · ET · 19 October 1992

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  • Rådets direktiv 92/77/EEG av den 19 oktober 1992 med tillägg till det gemensamma systemet för mervärdesskatt och med ändring av direktiv 77/388/EEG (harmonisering av mervärdesskattesatser)

    official_journal · SV · 19 October 1992

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  • Neuvoston direktiivi 92/77/ETY, annettu 19 päivänä lokakuuta 1992, yhteisen arvonlisäverojärjestelmän täydentämisestä ja direktiivin 77/388/ETY muuttamisesta (ALV-kantojen lähentäminen)

    official_journal · FI · 19 October 1992

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  • Direttiva 92/77/CEE del Consiglio, del 19 ottobre 1992, che completa il sistema comune di imposta sul valore aggiunto e modifica la direttiva 77/388/CEE (ravvicinamento delle aliquote dell'IVA)

    official_journal · IT · 19 October 1992

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  • Richtlinie 92/77/EWG des Rates vom 19. Oktober 1992 zur Ergänzung des gemeinsamen Mehrwertsteuersystems und zur Änderung der Richtlinie 77/388/EWG (Annäherung der MWSt.- Sätze)

    official_journal · DE · 19 October 1992

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  • Tarybos direktyva 92/77/EEB 1992 m. spalio 19 d. papildanti bendrą pridėtinės vertės mokesčio sistemą ir iš dalies keičianti Direktyvą 77/388/EEB (PVM tarifų derinimas)

    official_journal · LT · 19 October 1992

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  • Richtlijn 92/77/EEG van de Raad van 19 oktober 1992 tot aanvulling van het gemeenschappelijk stelsel van de belasting over de toegevoegde waarde en tot wijziging van Richtlijn 77/388/EEG (onderlinge aanpassing van de BTW-tarieven)

    official_journal · NL · 19 October 1992

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  • Directiva 92/77/CEE del Consejo, de 19 de octubre de 1992, por la que se completa el sistema común del impuesto sobre el valor añadido y se modifica la Directiva 77/388/CEE (aproximación de los tipos del IVA)

    official_journal · ES · 19 October 1992

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  • Padomes Direktīva (1992. gada 19. oktobris), kas papildina kopīgo pievienotās vērtības nodokļa sistēmu un groza Direktīvu 77/388/EEK (par PVN likmju tuvināšanu) (92/77/EEK)

    official_journal · LV · 19 October 1992

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  • Directive 92/77/CEE du Conseil, du 19 octobre 1992, complétant le système commun de taxe sur la valeur ajoutée et modifiant la directive 77/388/CEE (rapprochement des taux de TVA)

    official_journal · FR · 19 October 1992

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  • Id-Direttiva tal-Kunsill 92/77/KEE tad-19 ta' Ottubru 1992 li tissupplimenta s-sistema komuni tat-taxxa fuq il-valur miżjud u li temenda d-Direttiva 77/388/KEE (approssimazzjoni tar-rati tal-VAT)

    official_journal · MT · 19 October 1992

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  • Smernica Rady 92/77/EHS z 19. októbra 1992, ktorá dopĺňa spoločný systém dane z pridanej hodnoty, mení a dopĺňa smernicu 77/388/EHS (zblíženie sadzieb DPH)

    official_journal · SK · 19 October 1992

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  • Dyrektywa Rady 92/77/EWG z dnia 19 października 1992 r. uzupełniająca wspólny system podatku od wartości dodanej i zmieniająca dyrektywę 77/388/EWG (zbliżenie stawek VAT)

    official_journal · PL · 19 October 1992

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  • 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)

    official_journal · EN · 19 October 1992

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Sponsors

  • · CONSIL · Council of the European Union

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