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CELEX 31994L0005

Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

not in forceEuropean Union· EUR-Lex· EN

Introduced

14 February 1994

Last action

23 March 1994 · Entry into force

Status

No longer in force

Sponsors

—

Subjects

Taxation

Source updated

14 February 1994

Taxation

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Records

Official directive CELEX 31994L0005 from European Union at EUR-Lex. Dated 14 February 1994. Status: No longer in force.

Timeline

  1. 14 February 1994

    Signed

    Source: work_date_document

  2. 23 March 1994

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

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Versions

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Documents

21 official files

Dyrektywa Rady 94/5/WE z dnia 14 lutego 1994 r. uzupełniająca wspólny system podatku od wartości dodanej i zmieniająca dyrektywę 77/388/EWG – przepisy szczególne dotyczące towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków

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  • Dyrektywa Rady 94/5/WE z dnia 14 lutego 1994 r. uzupełniająca wspólny system podatku od wartości dodanej i zmieniająca dyrektywę 77/388/EWG – przepisy szczególne dotyczące towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków

    official_journal · PL · 14 February 1994

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  • Nõukogu direktiiv 94/5/EÜ, 14. veebruar 1994, millega täiendatakse ühist käibemaksusüsteemi ja muudetakse direktiivi 77/388/EMÜ — kasutatud kaupade, kunstiteoste, kollektsiooni- ja antiikesemete suhtes kohaldatav erikord

    official_journal · ET · 14 February 1994

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  • Direktiva Sveta 94/5/ES z dne 14. februarja 1994 o dopolnitvi skupnega sistema davka na dodano vrednost in spremembi Direktive 77/388/EGS — Posebna ureditev za rabljeno blago, umetniške predmete, zbirke in starine

    official_journal · SL · 14 February 1994

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  • Directiva 94/5/CE do Conselho de 14 de Fevereiro de 1994 que completa o sistema comum do imposto sobre o valor acrescentado e altera a Directiva 77/388/CEE - Regime especial aplicável aos bens em segunda mão, aos objectos de arte e de colecção e às antiguidades

    official_journal · PT · 14 February 1994

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  • Id-Direttiva tal-Kunsill 94/5/KEE ta' l-14 ta' Frar 1994 li tissuplimenta s-sistema komuni tat-taxxa fuq il-valur miżjud u li temenda d-Direttiva 77/388/KEE -Arranġamenti speċjali applikabbli għal oġġetti wżati, xogħlijiet ta' l-arti, oġġetti tal-kollezzjoni u antikitajiet

    official_journal · MT · 14 February 1994

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  • Padomes Direktīva 94/5/EK (1994. gada 14. februāris), kas papildina kopējo pievienotās vērtības nodokļa sistēmu un groza Direktīvu 77/388/EEK — Īpašs režīms, ko piemēro lietotām mantām, mākslasdarbiem, kolekciju priekšmetiem un senlietām

    official_journal · LV · 14 February 1994

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  • Directiva 94/5/CE del Consejo de 14 de febrero de 1994 por la que se completa el sistema común del impuesto sobre el valor añadido y por la que se modifica la Directiva 77/388/CEE - Régimen especial aplicable a los bienes de ocasión, objetos de arte, antigüedades y objetos de colección

    official_journal · ES · 14 February 1994

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  • Richtlijn 94/5/EG van de Raad van 14 februari 1994 tot aanvulling van het gemeenschappelijk stelsel van belasting over de toegevoegde waarde en tot wijziging van Richtlijn 77/388/EEG - Bijzondere regeling voor gebruikte goederen, kunstvoorwerpen, voorwerpen voor verzamelingen en antiquiteiten

    official_journal · NL · 14 February 1994

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  • A Tanács 94/5/EK irányelve (1994. február 14.) a közös hozzáadottértékadó-rendszer kiegészítéséről és a 77/388/EGK irányelv módosításáról – használt cikkekre, művészeti tárgyakra, gyűjteménydarabokra és régiségekre vonatkozó különleges rendelkezések

    official_journal · HU · 14 February 1994

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  • Οδηγία 94/5/ΕΚ του Συμβουλίου της 14ης Φεβρουαρίου 1994 για τη συμπλήρωση του κοινού συστήματος φόρου προστιθέμενης αξίας και την τροποποίηση της οδηγίας 77/388/ΕΟΚ — Ειδικό καθεστώς που εφαρμόζεται στα μεταχειρισμένα αγαθά και στα αντικείμενα καλλιτεχνικής, συλλεκτικής ή αρχαιολογικής αξίας

    official_journal · EL · 14 February 1994

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  • Direttiva 94/5/CE del Consiglio del 14 febbraio 1994 che completa il sistema comune d'imposta sul valore aggiunto e modifica la direttiva 77/388/CEE ¯ Regime particolare applicabile ai beni d'occasione e agli oggetti d'arte, d'antiquariato o da collezione

    official_journal · IT · 14 February 1994

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  • 1994 m. vasario 14 d. Tarybos direktyva 94/5/EB papildanti bendrą pridėtinės vertės mokesčio sistemą ir iš dalies keičianti Direktyvą 77/388/EEB — Specialios nuostatos, taikytinos naudotoms prekėms, meno kūriniams, kolekcionavimo objektams ir antikvariniams daiktams

    official_journal · LT · 14 February 1994

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  • Smernica Rady 94/5/ES zo 14. februára 1994, ktorá dopĺňa spoločný systém dane z pridanej hodnoty a mení a dopĺňa smernicu 77/388/EHS — osobitné režimy používané na použitý tovar, umelecké diela, zberateľské predmety a starožitnosti

    official_journal · SK · 14 February 1994

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  • Směrnice Rady 94/5/ES ze dne 14. února 1994, kterou se doplňuje společný systém daně z přidané hodnoty a mění směrnice 77/388/EHS – Zvláštní úprava vztahující se na použité zboží, umělecká díla, sběratelské předměty a starožitnosti

    official_journal · CS · 14 February 1994

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  • Rådets direktiv 94/5/EEG av den 14 februari 1994 om tillägg till det gemensamma mervärdesskattesystemet och om ändring av direktiv 77/388/EEG - Särskilda föreskrifter för begagnade varor, konstverk, samlarföremål och antikviteter

    official_journal · SV · 14 February 1994

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  • Neuvoston direktiivi 94/5/EEY, annettu 14 päivänä helmikuuta 1994, yhteisen arvonlisäverojärjestelmän täydentämisestä ja direktiivin 77/388/ETY muuttamisesta - käytettyihin tavaroihin sekä taide-, keräily- ja antiikkiesineisiin sovellettavat erityisjärjestelyt

    official_journal · FI · 14 February 1994

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  • Rådets direktiv 94/5/EF af 14. februar 1994 om tilføjelse til det fælles merværdisystem og om ændring af direktiv 77/388/EØF ¯ Særordning for brugte genstande, kunstgenstande, samlerobjekter og antikviteter

    official_journal · DA · 14 February 1994

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  • Directive 94/5/CE du Conseil du 14 février 1994 complétant le système commun de la taxe sur la valeur ajoutée et modifiant la directive 77/388/CEE ¯ Régime particulier applicable dans le domaine des biens d'occasion, des objets d'art, de collection ou d'antiquité

    official_journal · FR · 14 February 1994

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  • Richtlinie 94/5/EG des Rates vom 14. Februar 1994 zur Ergänzung des gemeinsamen Mehrwertsteuersystems und zur Änderung der Richtlinie 77/388/EWG ¯ Sonderregelung für Gebrauchtgegenstände, Kunstgegenstände, Sammlungsstücke oder Antiquitäten

    official_journal · DE · 14 February 1994

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  • Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

    official_journal · EN · 14 February 1994

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Sponsors

  • · CONSIL · Council of the European Union

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