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VAT Directive — Article 401

The article's text

Article 401 Without prejudice to other provisions of Community law, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties or, more generally, any taxes, duties or charges which cannot be characterised as turnover taxes, provided that the collecting of those taxes, duties or charges does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers. TITLE XV FINAL PROVISIONS CHAPTER 1 Transitional arrangements for the taxation of trade between Member States

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
EU citizen
WhoCountryWhat they wrote
Christian AMANDBEixth VAT Directive and introduced in article 28l by the Directive 91/680/EEC of 16 December 1991. Since 2006, it is mentioned in article 401(2) of the Directive 2006/112/EC. 18 Lauré, Science Fiscale, PUF, 1993 pp.225 to 230; see also Observations of the Belg ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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