Council of the European Union 28 November 2006, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

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The Council Directive 2006/112/EC establishes a common system of value added tax (VAT) aimed at harmonizing turnover tax legislation across EU Member States to prevent competition distortion and facilitate the internal market. Key provisions include the definition of taxable persons and transactions, the determination of the place of taxation, and the establishment of minimum VAT rates, while allowing for transitional measures and specific exemptions. The application and enforcement of this directive require Member States to align their VAT systems and ensure compliance with uniform rules to promote fair competition and economic stability within the EU.AI

European Union · · · Cited by 54,541 · 28-11-2006

11.12.2006

EN

Official Journal of the European Union

L 347/1

COUNCIL DIRECTIVE 2006/112/EC

of 28 November 2006

on the common system of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the

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