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CELEX 31995L0007

Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them

not in forceEuropean Union· EUR-Lex· EN

Introduced

10 April 1995

Last action

25 May 1995 · Entry into force

Status

No longer in force

Sponsors

—

Subjects

Taxation

Source updated

10 April 1995

Taxation

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Records

Official directive CELEX 31995L0007 from European Union at EUR-Lex. Dated 10 April 1995. Status: No longer in force.

Timeline

  1. 10 April 1995

    Signed

    Source: work_date_document

  2. 25 May 1995

    Entry into force

    Source: resource_legal_date_entry-into-force

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Versions

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Documents

21 official files

Rådets direktiv 95/7/EF af 10. april 1995 om ændring af direktiv 77/388/EØF og om nye forenklingsforanstaltninger vedrørende moms ¯ anvendelsesområdet for visse fritagelser og reglerne for deres praktiske gennemførelse

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  • Rådets direktiv 95/7/EF af 10. april 1995 om ændring af direktiv 77/388/EØF og om nye forenklingsforanstaltninger vedrørende moms ¯ anvendelsesområdet for visse fritagelser og reglerne for deres praktiske gennemførelse

    official_journal · DA · 10 April 1995

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  • A Tanács 95/7/EK irányelve (1995. április 10.) a 77/388/EGK irányelv módosításáról és a hozzáadottérték-adó tekintetében új egyszerűsítési intézkedések bevezetéséről – bizonyos adómentességek alkalmazási köre és azok végrehajtásával kapcsolatos gyakorlati intézkedések

    official_journal · HU · 10 April 1995

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  • Direktiva Sveta 95/7/ES z dne 10. aprila 1995 o spremembi Direktive 77/388/EGS in uvedbi novih ukrepov za poenostavitev v zvezi z davkom na dodano vrednost — obseg določenih oprostitev in praktična ureditev za njihovo izvajanje

    official_journal · SL · 10 April 1995

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  • Direttiva 95/7/CE del Consiglio del 10 aprile 1995 che modifica la direttiva 77/388/CEE e introduce nuove misure di semplificazione in materia di imposta sul valore aggiunto ¯ Campo di applicazione delle esenzioni e relative modalità pratiche di applicazione

    official_journal · IT · 10 April 1995

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  • Nõukogu direktiiv 95/7/EÜ, 10. aprill 1995, millega muudetakse direktiivi 77/388/EMÜ ja kehtestatakse uued lihtsustamismeetmed käibemaksu suhtes — teatavate erandite ulatus ja nende rakendamise kord

    official_journal · ET · 10 April 1995

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  • Rådets direktiv 95/7/EG av den 10 april 1995 om ändring av direktiv 77/388/EEG och om införande av nya förenklingsåtgärder avseende mervärdeskatt - tillämpningsområde för vissa undantag från beskattning och praktiska åtgärder för genomförandet

    official_journal · SV · 10 April 1995

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  • 1995 m. balandžio 10 d. Tarybos direktyva 95/7/EB iš dalies keičianti Direktyvą 77/388/EEB ir įvedanti naujas supaprastinimo priemones dėl pridėtinės vertės mokesčio – tam tikro atleidimo nuo mokesčio taikymo sritis ir praktinė jo vykdymo tvarka

    official_journal · LT · 10 April 1995

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  • Directiva 95/7/CE del Consejo de 10 de abril de 1995 por la que se modifica la Directiva 77/388/CEE y por la que se establecen nuevas medidas de simplificación referentes al Impuesto sobre el Valor Añadido - ámbito de aplicación de determinadas exenciones y modalidades prácticas de aplicación

    official_journal · ES · 10 April 1995

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  • Neuvoston direktiivi 95/7/EY, annettu 10 päivänä huhtikuuta 1995, direktiivin 77/388/ETY muuttamisesta ja uusista toimenpiteistä arvonlisäveron yksinkertaistamiseksi - tiettyjen vapautusten soveltamisala ja niiden täytäntöönpanoa koskevat yksityiskohtaiset säännöt

    official_journal · FI · 10 April 1995

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  • Directiva 95/7/CE do Conselho de 10 de Abril de 1995 que altera a Directiva 77/388/CEE e introduz novas medidas de simplificação em matéria de imposto sobre o valor acrescentado - âmbito de aplicação de certas isenções e regras práticas para a sua aplicação

    official_journal · PT · 10 April 1995

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  • Οδηγία 95/7/ΕΚ του Συμβουλίου της 10ης Απριλίου 1995 για την τροποποίηση της οδηγίας 77/388/ΕΟΚ και για τη λήψη μέτρων απλούστευσης στον τομέα του φόρου προστιθέμενης αξίας — πεδίο εφαρμογής ορισμένων απαλλαγών και πρακτικές λεπτομέρειες εφαρμογής τους

    official_journal · EL · 10 April 1995

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  • Richtlijn 95/7/EG van de Raad van 10 april 1995 tot wijziging van Richtlijn 77/388/EEG en tot invoering van nieuwe vereenvoudigingsmaatregelen op het gebied van de belasting over de toegevoegde waarde - werkingssfeer en praktische regeling voor de toepassing van bepaalde vrijstellingen

    official_journal · NL · 10 April 1995

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  • Id-Direttiva tal-Kunsill 95/7/KE ta' l-10 ta' april 1995 li temenda Direttiva 77/388/KEE u tintroduċi miżuri ġodda sempliċi dwar it-taxxa fuq il-valur miżjud - skop għal ċertu eżenzjonijiet u arranġamenti pratttiċi biex jimplimentawhom.

    official_journal · MT · 10 April 1995

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  • Padomes Direktīva 95/7/EK (1995. gada 10. aprīlis), kas groza Direktīvu 77/388/EEK un ievieš jaunus vienkāršotus pasākumus attiecībā uz pievienotās vērtības nodokli — dažu atbrīvojumu jomu un praktiskus pasākumus to piemērošanai

    official_journal · LV · 10 April 1995

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  • Dyrektywa Rady 95/7/WE z dnia 10 kwietnia 1995 r. zmieniająca dyrektywę 77/388/EWG i wprowadzająca nowe środki upraszczające w odniesieniu do podatku od wartości dodanej – zakres niektórych zwolnień i praktyczne uregulowania wprowadzające je w życie

    official_journal · PL · 10 April 1995

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  • Smernica Rady 95/7/ES z 10. apríla 1995, ktorá mení a dopĺňa smernicu 77/388/EHS a zavádza nové zjednodušujúce opatrenia pre daň z pridanej hodnoty — rozsah určitých výnimiek a praktické postupy pri ich uplatňovaní

    official_journal · SK · 10 April 1995

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  • Directive 95/7/CE du Conseil du 10 avril 1995 modifiant la directive 77/388/CEE et portant nouvelles mesures de simplification en matière de taxe sur la valeur ajoutée ¯ champ d'application de certaines exonérations et modalités pratiques de leur mise en oeuvre

    official_journal · FR · 10 April 1995

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  • Richtlinie 95/7/EG des Rates vom 10. April 1995 zur Änderung der Richtlinie 77/388/EWG und zur Einführung weiterer Vereinfachungsmaßnahmen im Bereich der Mehrwertsteuer ¯ Geltungsbereich bestimmter Steuerbefreiungen und praktische Einzelheiten ihrer Durchführung

    official_journal · DE · 10 April 1995

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  • Směrnice Rady 95/7/ES ze dne 10. dubna 1995, kterou se mění směrnice 77/388/EHS a zavádějí nová zjednodušení pro daň z přidané hodnoty – oblast působnosti určitých osvobození od daně a praktické podrobnosti jejich uplatňování

    official_journal · CS · 10 April 1995

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  • Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them

    official_journal · EN · 10 April 1995

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Sponsors

  • · CONSIL · Council of the European Union

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