Regulation news 2019
Skip information indexCouncil Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC, relating to the common system of value added tax, and Directive 2008/118/EC, relating to the general regime of excise taxes, with regard to the defense effort within the framework of the Union
On December 30, Council Directive (EU) 2019/2235, of December 16, 2019, is published, in which modifications are made applicable from July 1, 2022, by which the following are declared exempt:
- Operations assimilated to an intra-Community acquisition of goods carried out for use by the armed forces of a Member State, in the event that the importation of such goods could not benefit from the exemption provided for in the following paragraph. (Article 22).
- Imports, deliveries of goods or the provision of services carried out in the Member States, destined for the armed forces of other Member States, for the use of said forces or the civilian element that accompanies them, or for the supply of their dining rooms or canteens, provided that said forces are involved in a defense effort to carry out a Union activity in the field of the common security and defense policy. (Article 143, paragraph 1, letter g bis) and Article 151 paragraph 1, letter b bis).
por la que se modifican la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido, y la Directiva 2008/118/CE, relativa al régimen general de los impuestos especiales, en lo que respecta al esfuerzo de defensa en el marco de la Unión.
AnteriorDecisión de Ejecución (UE) 2019/2244 del Consejo de 16 de diciembre de 2019 (DOUE L336/281), por la que se autoriza a España y Francia a aplicar una medida especial de excepción a lo dispuesto en el artículo 5 de la Directiva 2006/112/CE, relativa al sistema común del IVASiguienteModelo 318. Orden HAC/1270/2019, de 5 de noviembre, por la que se aprueba este modelo