Article 3

Council Directive 2000/17/EC of 30 March 2000 amending Directive 77/388/EEC on the common system of value added tax - transitional provisions granted to the Republic of Austria and the Portuguese Republic · European Union

This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities. It shall apply as from 1 January 1999 until the end of the transitional period referred to in Article 281 of the sixth VAT Directive.

← 2. · All articles · art_3__para →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.