V1.227 Directives on, or relevant to, VAT
The common system of VAT adopted by the EU is given legislative effect by a series of Council Directives addressed to some or all member states. Those directives still relevant to the UK are briefly summarised below. The summary contains only “stand-alone” Directives, ie those Directives which amend existing Directives are excluded.
First Council Directive (67/227/EEC)
This directive was adopted on 11 April 1967. It was addressed to all member states. The directive—
(1) defined the common system of VAT;
(2) provided that it was to be applied up to and including the retail trade stage; and
(3) prohibited member states from maintaining or introducing any measure providing for flat-rate equalisation of turnover taxes on importation or exportation in trade between member states.
This directive was repealed with effect from 1 January 2007 following the recast of the Sixth Directive (see under Directive 2006/112/EC below).
Council Directive 69/169/EEC
This directive was adopted on 28 May 1969. It is addressed to all member states. It provides for relief from turnover taxes and excise duty on non-commercial imports of goods from third countries contained in personal luggage. It has been amended on a number of occasions, most recently by Council Directive 94/4/EEC, which increased the level of allowances for travellers from third countries. It was replaced, with effect from 1 December 2008, by Directive 2007/74/EC.
This directive is currently given effect in the UK by the Travellers Allowances Order 19941.
Council Directive 76/308/EEC
This directive, known as the Mutual Assistance
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