Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
directive · European Union · 31992L0077
29 provisions in 42 nodes · cited by 2 instruments we hold · 11 provisions hand work to national law
Defined terms · All instruments · EU law · VAT · VAT rate · accounting · advertising · basis of tax assessment · broadcasting · capital goods