Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax

not in forceEuropean Union· EUR-Lex· EN

Introduced

20 December 2001

Last action

6 February 2002 · Entry into force

Status

No longer in force

Records

Official directive CELEX 32001L0115 from European Union at EUR-Lex. Dated 20 December 2001. Status: No longer in force.

Timeline

20 December 2001
Signed
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6 February 2002
Entry into force
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Documents

21 official files

Directive 2001/115/CE du Conseil du 20 décembre 2001 modifiant la directive 77/388/CEE en vue de simplifier, moderniser et harmoniser les conditions imposées à la facturation en matière de taxe sur la valeur ajoutée

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Directive 2001/115/CE du Conseil du 20 décembre 2001 modifiant la directive 77/388/CEE en vue de simplifier, moderniser et harmoniser les conditions imposées à la facturation en matière de taxe sur la valeur ajoutée
official_journal · FR · 20 December 2001
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Neuvoston direktiivi 2001/115/EY, annettu 20 päivänä joulukuuta 2001, direktiivin 77/388/ETY muuttamisesta arvonlisäverotuksen laskuttamiselle asettamien vaatimusten yksinkertaistamiseksi, ajanmukaistamiseksi ja yhdenmukaistamiseksi
official_journal · FI · 20 December 2001
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2001 m. gruodžio 20 d. Tarybos direktyva 2001/115/EB iš dalies keičianti Direktyvą 77/388/EEB siekiant supaprastinti, patobulinti ir suderinti sąskaitos faktūros išrašymo sąlygas atsižvelgiant į pridėtinės vertės mokestį
official_journal · LT · 20 December 2001
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Id-Direttiva tal-Kunsill tal-KE 2001/115 ta' l-20 ta' Diċembru 2001 li temenda d-Direttiva tal-KEE 77/388 bil-għan li tissimplifika, timmodernizza u tqabbel il-kondizzjonijiet stabbiliti biex tinħareġ il-fattura rigward it-taxxa fuq il-valur miżjud
official_journal · MT · 20 December 2001
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Padomes Direktīva 2001/115/EK (2001. gada 20. decembris), ar ko groza Direktīvu 77/388/EEK, lai vienkāršotu, atjauninātu un saskaņotu nosacījumus rēķinu piesūtīšanai attiecībā uz pievienotās vērtības nodokli
official_journal · LV · 20 December 2001
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Direktiva Sveta 2001/115/ES z dne 20. decembra 2001 o spremembi Direktive 77/388/EGS z namenom poenostavitve, modernizacije in usklajevanja pogojev določenih za izdajanje računov v zvezi z davkom na dodano vrednost
official_journal · SL · 20 December 2001
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Nõukogu direktiiv 2001/115/EÜ, 20. detsember 2001, millega muudetakse direktiivi 77/388/EMÜ käibemaksu kohta arve esitamise tingimuste lihtsustamiseks, ajakohastamiseks ja ühtlustamiseks
official_journal · ET · 20 December 2001
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Οδηγία 2001/115/ΕΚ του Συμβουλίου, της 20ής Δεκεμβρίου 2001, για την τροποποίηση της οδηγίας 77/388/ΕΟΚ με στόχο την απλοποίηση, τον εκσυγχρονισμό και την εναρμόνιση των όρων που επιβάλλονται στην τιμολόγηση όσον αφορά το φόρο προστιθέμενης αξίας
official_journal · EL · 20 December 2001
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Směrnice Rady 2001/115/ES ze dne 20. prosince 2001, kterou se mění směrnice 77/388/EHS s cílem zjednodušit, modernizovat a harmonizovat podmínky pro fakturaci ve vztahu k dani z přidané hodnoty
official_journal · CS · 20 December 2001
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Rådets direktiv 2001/115/EG av den 20 december 2001 om ändring av direktiv 77/388/EEG i syfte att förenkla, modernisera och harmonisera kraven på fakturering när det gäller mervärdesskatt
official_journal · SV · 20 December 2001
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Dyrektywa Rady 2001/115/WE z dnia 20 grudnia 2001 r. zmieniająca dyrektywę 77/388/EWG w celu uproszczenia, modernizacji i harmonizacji ustanowionych warunków fakturowania w zakresie podatku od wartości dodanej
official_journal · PL · 20 December 2001
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Directiva 2001/115/CE del Consejo, de 20 de diciembre de 2001, por la que se modifica la Directiva 77/388/CEE con objeto de simplificar, modernizar y armonizar las condiciones impuestas a la facturación en relación con el impuesto sobre el valor añadido
official_journal · ES · 20 December 2001
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A Tanács 2001/115/EK irányelve (2001. december 20.) a hozzáadottérték-adó számlázására megállapított feltételek egyszerűsítése, korszerűsítése és összehangolása tekintetében a 77/388/EGK irányelv módosításáról
official_journal · HU · 20 December 2001
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Richtlĳn 2001/115/EG van de Raad van 20 december 2001 tot wĳziging van Richtlĳn 77/388/EEG met het oog op de vereenvoudiging, modernisering en harmonisering van de ter zake van de facturering geldende voorwaarden op het gebied van de belasting over de toegevoegde waarde
official_journal · NL · 20 December 2001
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Directiva 2001/115/CE do Conselho, de 20 de Dezembro de 2001, que altera a Directiva 77/388/CEE tendo em vista simplificar, modernizar e harmonizar as condições aplicáveis à facturação em matéria de imposto sobre o valor acrescentado
official_journal · PT · 20 December 2001
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Direttiva 2001/115/CE del Consiglio, del 20 dicembre 2001, che modifica la direttiva 77/388/CEE al fine di semplificare, modernizzare e armonizzare le modalità di fatturazione previste in materia di imposta sul valore aggiunto
official_journal · IT · 20 December 2001
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Rådets direktiv 2001/115/EF af 20. december 2001 om ændring af direktiv 77/388/EØF med henblik på forenkling, modernisering og harmonisering af kravene til fakturering med hensyn til merværdiafgift
official_journal · DA · 20 December 2001
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Smernica Rady 2001/115/ES z 20. decembra 2001 upravujúca a doplňujúca smernicu 77/388/EHS s cieľom zjednodušenia, modernizovania a harmonizovania podmienok stanovených na faktúrovanie v súvislosti s daňou z pridanej hodnoty
official_journal · SK · 20 December 2001
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Richtlinie 2001/115/EG des Rates vom 20. Dezember 2001 zur Änderung der Richtlinie 77/388/EWG mit dem Ziel der Vereinfachung, Modernisierung und Harmonisierung der mehrwertsteuerlichen Anforderungen an die Rechnungstellung
official_journal · DE · 20 December 2001
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Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
official_journal · EN · 20 December 2001
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Legal framework · Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax · CELEX 32001L0115 · EU

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Same CELEX 32001L0115 projected from PoliticalRepo EUR-Lex row 32001L0115.
Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax

Sources

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32001L0115
Open data entity: http://publications.europa.eu/resource/cellar/1dec7743-9bcb-4d31-8d01-dd08f2079633
eurlex · 32001L0115 · source updated 20 December 2001