Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate

Timeline

1. 22 June 2018

   Signed

   Source: work_date_document

2. 17 July 2018

   Entry into force

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Documents

24 official files

• Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate

  official_journal · EN · 22 June 2018

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• Rådets direktiv (EU) 2018/912 av den 22 juni 2018 om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt vad gäller skyldigheten att efterleva en lägsta normalskattesats

  official_journal · SV · 22 June 2018

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• Directiva (UE) 2018/912 del Consejo, de 22 de junio de 2018, 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 obligación de respetar un tipo normal mínimo

  official_journal · ES · 22 June 2018

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• Direktiva Sveta (EU) 2018/912 z dne 22. junija 2018 o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi z obveznostjo spoštovanja najnižje splošne stopnje

  official_journal · SL · 22 June 2018

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• Smernica Rady (EÚ) 2018/912 z 22. júna 2018, ktorou sa mení smernica 2006/112/ES o spoločnom systéme dane z pridanej hodnoty, pokiaľ ide o povinnosť uplatňovať minimálnu štandardnú sadzbu

  official_journal · SK · 22 June 2018

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• Directiva (UE) 2018/912 a Consiliului din 22 iunie 2018 de modificare a Directivei 2006/112/CE privind sistemul comun al taxei pe valoarea adăugată, în ceea ce privește obligația de respectare a cotei standard minime

  official_journal · RO · 22 June 2018

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• Diretiva (UE) 2018/912 do Conselho, de 22 de junho de 2018, que altera a Diretiva 2006/112/CE relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à obrigação de respeitar uma taxa normal mínima

  official_journal · PT · 22 June 2018

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• Dyrektywa Rady (UE) 2018/912 z dnia 22 czerwca 2018 r. zmieniająca dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w zakresie okresu obowiązywania minimalnej stawki podstawowej

  official_journal · PL · 22 June 2018

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• Richtlijn (EU) 2018/912 van de Raad van 22 juni 2018 tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft de verplichting tot inachtneming van een ondergrens voor het normale tarief

  official_journal · NL · 22 June 2018

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• Direttiva tal-Kunsill (UE) 2018/912 tat-22 ta' Ġunju 2018 li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud rigward l-obbligu li tiġi rispettata rata standard minima

  official_journal · MT · 22 June 2018

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• 2018 m. birželio 22 d. Tarybos direktyva (ES) 2018/912, kuria iš dalies keičiamos Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatos dėl prievolės taikyti minimalų standartinį tarifą

  official_journal · LT · 22 June 2018

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• Padomes Direktīva (ES) 2018/912 (2018. gada 22. jūnijs), ar ko attiecībā uz minimālās pamatlikmes ievērošanas pienākumu groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu

  official_journal · LV · 22 June 2018

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• Direttiva (UE) 2018/912 del Consiglio, del 22 giugno 2018, che modifica la direttiva 2006/112/CE relativa al sistema comune di imposta sul valore aggiunto in relazione all'obbligo di rispettare un'aliquota normale minima

  official_journal · IT · 22 June 2018

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• A Tanács (EU) 2018/912 irányelve (2018. június 22.) a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a minimális általános adómérték tiszteletben tartására vonatkozó kötelezettség tekintetében történő módosításáról

  official_journal · HU · 22 June 2018

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• Direktiva Vijeća (EU) 2018/912 od 22. lipnja 2018. o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu obveze poštovanja odredbe o najnižoj standardnoj stopi

  official_journal · HR · 22 June 2018

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• Directive (UE) 2018/912 du Conseil du 22 juin 2018 modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne l'obligation de respecter un taux normal minimal

  official_journal · FR · 22 June 2018

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• Neuvoston direktiivi (EU) 2018/912, annettu 22 päivänä kesäkuuta 2018, yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta yleisen verokannan vähimmäistason noudattamista koskevan velvoitteen osalta

  official_journal · FI · 22 June 2018

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• Nõukogu direktiiv (EL) 2018/912, 22. juuni 2018, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) minimaalse hariliku maksumäära järgimise kohustuse osas

  official_journal · ET · 22 June 2018

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• Οδηγία (EE) 2018/912 του Συμβουλίου, της 22ας Ιουνίου 2018, για την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας, όσον αφορά την υποχρεωτική εφαρμογή κατώτατου κανονικού συντελεστή

  official_journal · EL · 22 June 2018

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• Richtlinie (EU) 2018/912 des Rates vom 22. Juni 2018 zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem in Bezug auf die Verpflichtung, einen Mindestnormalsatz einzuhalten

  official_journal · DE · 22 June 2018

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• Rådets direktiv (EU) 2018/912 af 22. juni 2018 om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår forpligtelsen til at overholde et minimumsniveau for normalsatsen

  official_journal · DA · 22 June 2018

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• Směrnice Rady (EU) 2018/912 ze dne 22. června 2018, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o povinnost dodržovat minimální základní sazbu

  official_journal · CS · 22 June 2018

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• Директива (EС) 2018/912 на Съвета от 22 юни 2018 година за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на задължението за спазване на минимален размер на стандартната данъчна ставка

  official_journal · BG · 22 June 2018

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Sponsors

• · CONSIL · Council of the European Union

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