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  1. Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28(3) of the Sixth Directive, 77/388/EEC
  2. Article 1
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards
  Version 3 of 3    

Article 1

Repealed from 1 January 2007

Directive 77/388/EEC is hereby amended as follows:

1. With effect from 1 January 1990 the transactions referred to in points 1, 3 to 6, 8, 9, 10, 12, 13 and 14 of Annex E shall be abolished.

Those Member States which, on 1 January 1989, subjected to value added tax the transactions listed in Annex E, points 4 and 5, are authorized to apply the conditions of Article 13A(2)(a), final indent, also to services rendered and goods delivered, as referred to in Article 13A(1)(m) and (n), where such activities are carried out by bodies governed by public law.

2. In Annex F:

(a) The transactions referred to in points 3, 14 and 18 to 22 shall be abolished with effect from 1 January 1990;

(b) The transactions referred to in points 4, 13, 15 and 24 shall be abolished with effect from 1 January 1991;

(c) The transaction referred to in point 9 shall be abolished with effect from 1 January 1992;

(d) The transaction referred to in point 11 shall be abolished with effect from 1 January 1993.

Comparing proposed amendment...
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