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CELEX 32004L0015

Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services

not in forceEuropean Union· EUR-Lex· EN

Introduced

10 February 2004

Last action

10 February 2004 · Entry into force

Status

No longer in force

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Source updated

10 February 2004

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Official directive CELEX 32004L0015 from European Union at EUR-Lex. Dated 10 February 2004. Status: No longer in force.

Timeline

  1. 1 January 2004

    Entry into force

    Source: resource_legal_date_entry-into-force

  2. 10 February 2004

    Signed

    Source: work_date_document

  3. 10 February 2004

    Entry into force

    Source: resource_legal_date_entry-into-force

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Documents

21 official files

A Tanács 2004/15/EK irányelve (2004. február 10.) az egyes munkaigényes szolgáltatásokra a tagállamok részéről kedvezményes hozzáadottértékadó-mérték alkalmazását megengedő lehetőség meghosszabbítása céljából a 77/388/EGK irányelv módosításáról

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  • A Tanács 2004/15/EK irányelve (2004. február 10.) az egyes munkaigényes szolgáltatásokra a tagállamok részéről kedvezményes hozzáadottértékadó-mérték alkalmazását megengedő lehetőség meghosszabbítása céljából a 77/388/EGK irányelv módosításáról

    official_journal · HU · 10 February 2004

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  • Οδηγία 2004/15/ΕΚ του Συμβουλίου, της 10ης Φεβρουαρίου 2004, για την τροποποίηση της οδηγίας 77/388/ΕΟΚ με σκοπό να παραταθεί η δυνατότητα να επιτρέπεται στα κράτη μέλη να εφαρμόζουν μειωμένους συντελεστές ΦΠΑ σε ορισμένες υπηρεσίες υψηλής έντασης εργατικού δυναμικού

    official_journal · EL · 10 February 2004

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  • Nõukogu direktiiv 2004/15/EÜ, 10. veebruar 2004, millega muudetakse direktiivi 77/388/EMÜ, et anda liikmesriikidele võimalus jätkata vähendatud käibemaksumäärade kohaldamist teatavate töömahukate teenuste suhtes

    official_journal · ET · 10 February 2004

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  • 2004 m. vasario 10 d. Tarybos Direktyva 2004/15/EB iš dalies keičianti Direktyvą 77/388/EEB, siekiant išplėsti priemones, leidžiančias valstybėms narėms taikyti sumažintus PVM tarifus tam tikroms darbui imlioms paslaugoms

    official_journal · LT · 10 February 2004

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  • Rådets direktiv 2004/15/EG av den 10 februari 2004 om ändring av direktiv 77/388/EEG i syfte att förlänga möjligheten att tillåta medlemsstaterna att tillämpa reducerade mervärdesskattesatser på vissa arbetsintensiva tjänster

    official_journal · SV · 10 February 2004

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  • Directive 2004/15/CE du Conseil du 10 février 2004 modifiant la directive 77/388/CEE en vue de proroger la faculté d'autoriser les États membre à appliquer des taux réduits de TVA pour certains services à forte intensité de main-d'œuvre

    official_journal · FR · 10 February 2004

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  • Id-Direttiva tal-Kunsill 2004/15/KE ta' l-10 ta' Frar 2004 li temenda d-Direttiva 77/388/KEE biex testendi l-faċilità li tħalli l-Istati Membri japplikaw rati mnaqqsin ta' VAT lil ċerti servizzi ta' xogħol intensiv

    official_journal · MT · 10 February 2004

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  • Richtlinie 2004/15/EG des Rates vom 10. Februar 2004 zur Änderung der Richtlinie 77/388/EWG mit dem Ziel der Verlängerung der Möglichkeit, die Mitgliedstaaten zur Anwendung ermäßigter MwSt.-Sätze für bestimmte arbeitsintensive Dienstleistungen zu ermächtigen

    official_journal · DE · 10 February 2004

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  • Directiva 2004/15/CE del Consejo, de 10 de febrero de 2004, por la que se modifica la Directiva 77/388/CEE con el fin de prorrogar la facultad de autorizar a los Estados miembros a aplicar un tipo reducido de IVA a algunos servicios de gran intensidad de mano de obra

    official_journal · ES · 10 February 2004

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  • Dyrektywa Rady 2004/15/WE z dnia 10 lutego 2004 r. zmieniająca dyrektywę nr 388/77/EWG w celu rozszerzenia możliwości stosowania przez Państwa Członkowskie obniżonej stawki podatku VAT do niektórych pracochłonnych usług

    official_journal · PL · 10 February 2004

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  • Rådets direktiv 2004/15/EF af 10. februar 2004 om ændring af direktiv 77/388/EØF til forlængelse af muligheden for at bemyndige medlemsstaterne til at anvende en nedsat momssats for visse arbejdskraftintensive tjenesteydelser

    official_journal · DA · 10 February 2004

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  • Directiva 2004/15/CE do Conselho, de 10 de Fevereiro de 2004, que altera a Directiva 77/388/CEE a fim de prolongar a possibilidade de autorizar os Estados-Membros a aplicar taxas de IVA reduzidas a certos serviços de grande intensidade do factor trabalho

    official_journal · PT · 10 February 2004

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  • Neuvoston direktiivi 2004/15/EY, annettu 10 päivänä helmikuuta 2004, direktiivin 77/388/ETY muuttamisesta tarkoituksin jatkaa mahdollisuutta sallia jäsenvaltioiden soveltaa alennettuja arvonlisäverokantoja tiettyihin erityisen työvaltaisiin palveluihin

    official_journal · FI · 10 February 2004

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  • Richtlijn 2004/15/EG van de Raad van 10 februari 2004 tot wijziging van Richtlijn 77/388/EEG ter verlenging van de termijn tijdens welke de lidstaten kunnen worden gemachtigd een verlaagd BTW-tarief toe te passen op bepaalde arbeidsintensieve diensten

    official_journal · NL · 10 February 2004

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  • Direttiva 2004/15/CE del Consiglio, del 10 febbraio 2004, che modifica la direttiva 77/388/CEE, con riguardo alla possibilità di autorizzare gli Stati membri ad applicare un'aliquota IVA ridotta su taluni servizi ad alta intensità di lavoro

    official_journal · IT · 10 February 2004

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  • Direktiva Sveta 2004/15/ES z dne 10. februarja 2004 o spremembi Direktive 77/388/EGS za podaljšanje možnosti, ki državam članicam omogoča uporabo nižjih stopenj DDV za nekatere delovno intenzivne storitve

    official_journal · SL · 10 February 2004

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  • Směrnice Rady 2004/15/ES ze dne 10. února 2004, kterou se mění směrnice 77/388/EHS a prodlužuje se možnost členských států uplatňovat snížené sazby DPH na určité služby s vysokým podílem lidské práce

    official_journal · CS · 10 February 2004

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  • Smernica Rady 2004/15/ES z 10. februára 2004, ktorou sa mení a dopĺňa smernica 77/388/EHS s cieľom predĺžiť členským štátom možnosť uplatňovať znížené sadzby dane z pridanej hodnoty na určité služby s vysokým podielom ľudskej práce

    official_journal · SK · 10 February 2004

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  • Padomes Direktīva 2004/15/EK (2004. gada 10. februāris), ar ko groza Direktīvu 77/388/EEK, lai paplašinātu dalībvalstu iespējas piemērot pazeminātas PVN likmes dažiem darbietilpīgiem pakalpojumiem

    official_journal · LV · 10 February 2004

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  • Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services

    official_journal · EN · 10 February 2004

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