Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate

in forceEuropean Union· EUR-Lex· EN

Introduced

7 December 2010

Last action

11 December 2010 · Entry into force

Status

In force

Records

Official directive CELEX 32010L0088 from European Union at EUR-Lex. Dated 7 December 2010. Status: In force.

Timeline

7 December 2010
Signed
Source: work_date_document
11 December 2010
Entry into force
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Versions

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Documents

24 official files

Directiva 2010/88/UE del Consejo, de 7 de diciembre de 2010 , por la que se modifica la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido, en lo que se refiere a la duración de la obligación de respetar un tipo normal mínimo

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Directiva 2010/88/UE del Consejo, de 7 de diciembre de 2010 , por la que se modifica la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido, en lo que se refiere a la duración de la obligación de respetar un tipo normal mínimo
official_journal · ES · 7 December 2010
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Rådets direktiv 2010/88/EU af 7. december 2010 om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår varigheden af forpligtelsen til at overholde et minimumsniveau for normalsatsen
official_journal · DA · 7 December 2010
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Richtlinie 2010/88/EU des Rates vom 7. Dezember 2010 zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem in Bezug auf die Dauer der Verpflichtung, einen Mindestnormalsatz einzuhalten
official_journal · DE · 7 December 2010
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Directiva 2010/88/UE do Conselho, de 7 de Dezembro de 2010 , que altera a Directiva 2006/112/CE relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à duração da obrigação de respeitar uma taxa normal mínima
official_journal · PT · 7 December 2010
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Directiva 2010/88/UE a Consiliului din 7 decembrie 2010 de modificare a Directivei 2006/112/CE privind sistemul comun al taxei pe valoarea adăugată, în ceea ce privește durata obligației de respectare a cotei-standard minime
official_journal · RO · 7 December 2010
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2010 m. gruodžio 7 d. Tarybos direktyva 2010/88/ES, kuria iš dalies keičiama Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostata dėl minimalaus standartinio tarifo taikymo trukmės
official_journal · LT · 7 December 2010
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Rådets direktiv 2010/88/EU av den 7 december 2010 om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt, när det gäller varaktigheten för skyldigheten att efterleva miniminivån på normalskattesatsen
official_journal · SV · 7 December 2010
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Direktiva Vijeća 2010/88/EU od 7. prosinca 2010. o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost, u vezi s trajanjem obveze poštivanja minimalne standardne stope
official_journal · HR · 7 December 2010
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Direttiva 2010/88/UE del Consiglio, del 7 dicembre 2010 , che modifica la direttiva 2006/112/CE relativa al sistema comune di imposta sul valore aggiunto, in relazione alla durata dell’obbligo di applicazione di un’aliquota normale minima
official_journal · IT · 7 December 2010
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Směrnice Rady 2010/88/EU ze dne 7. prosince 2010 , kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o trvání povinnosti dodržovat minimální základní sazbu
official_journal · CS · 7 December 2010
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Nõukogu direktiiv 2010/88/EL, 7. detsember 2010 , millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) seoses hariliku maksumäära miinimumtaseme järgimise kohustuse kestusega
official_journal · ET · 7 December 2010
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Dyrektywa Rady 2010/88/UE z dnia 7 grudnia 2010 r. zmieniająca dyrektywę 2006/112/WE dotyczącą wspólnego systemu podatku od wartości dodanej w zakresie okresu obowiązywania minimalnej stawki podstawowej
official_journal · PL · 7 December 2010
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Smernica Rady 2010/88/EÚ zo 7. decembra 2010 , ktorou sa mení a dopĺňa smernica 2006/112/ES o spoločnom systéme dane z pridanej hodnoty, pokiaľ ide o trvanie povinnosti uplatňovať minimálnu štandardnú sadzbu
official_journal · SK · 7 December 2010
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Neuvoston direktiivi 2010/88/EU, annettu 7 päivänä joulukuuta 2010 , yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta yleisen verokannan vähimmäistason noudattamista koskevan velvoitteen soveltamisajan osalta
official_journal · FI · 7 December 2010
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Directive 2010/88/UE du Conseil du 7 décembre 2010 modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée, en ce qui concerne la durée de l’obligation de respecter un taux normal minimal
official_journal · FR · 7 December 2010
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A Tanács 2010/88/EU irányelve ( 2010. december 7. ) a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a minimális általános adómérték tiszteletben tartására vonatkozó kötelezettség időtartama tekintetében történő módosításáról
official_journal · HU · 7 December 2010
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Direktiva Sveta 2010/88/EU z dne 7. decembra 2010 o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost, v zvezi s trajanjem obveznosti spoštovanja najnižje splošne stopnje
official_journal · SL · 7 December 2010
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Директива 2010/88/ЕС на Съвета от 7 декември 2010 година за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на срока на действие на задължението да се прилага минимална стандартна данъчна ставка
official_journal · BG · 7 December 2010
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Direttiva tal-Kunsill 2010/88/UE tas- 7 ta’ Diċembru 2010 li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni tat-taxxa fuq il-valur miżjud, f’dak li għandu x’jaqsam mal-perijodu ta’ obblig u li tiġi rispettata r-rata standard minima
official_journal · MT · 7 December 2010
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Padomes Direktīva 2010/88/ES ( 2010. gada 7. decembris ), ar ko Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu groza attiecībā uz minimālās pamatlikmes ievērošanas pienākuma ilgumu
official_journal · LV · 7 December 2010
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Richtlijn 2010/88/EU van de Raad van 7 december 2010 tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijk stelsel van belasting over de toegevoegde waarde, wat betreft de geldigheidsduur van de minimumhoogte van het normale tarief
official_journal · NL · 7 December 2010
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Οδηγία 2010/88/ΕΕ του Συμβουλίου, της 7ης Δεκεμβρίου 2010 , για την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας, όσον αφορά τη διάρκεια της υποχρεωτικής εφαρμογής ενός κατώτατου κανονικού συντελεστή
official_journal · EL · 7 December 2010
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Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate
official_journal · EN · 7 December 2010
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Legal framework · Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate · CELEX 32010L0088 · EU

Identifier matchPROJECTS_FROM
Same CELEX 32010L0088 projected from PoliticalRepo EUR-Lex row 32010L0088.
Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate
Identifier matchIDENTIFIER_MATCH
Shared official identifier CELEX=32010L0088.
Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate

Sources

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32010L0088
Open data entity: http://publications.europa.eu/resource/cellar/d2da886d-cb80-4bd9-8840-d88d127df53c
eurlex · 32010L0088 · source updated 7 December 2010