VATcodexEU VAT case law · Court of Justice and General Court

Annex XII Directive 2006/112/EC

Correlation table

Open in the compendium

Text of Annex XII

Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 1, first paragraph

Article 1, second and third paragraphs

Article 2, first, second and third paragraphs

Article 1(2), first, second and third subparagraphs

Articles 3, 4 and 6

Article 2, point (1)

Article 2(1)(a) and (c)

Article 2, point (2)

Article 2(1)(d)

Article 3(1), first indent

Article 5, point (2)

Article 3(1), second indent

Article 5, point (1)

Article 3(1), third indent

Article 5, points (3) and (4)

Article 3(3), first subparagraph, first indent

Article 6(2)(a) and (b)

Article 3(3), first subparagraph, second indent

Article 6(2)(c) and (d)

Article 3(3), first subparagraph, third indent

Article 6(2)(e), (f) and (g)

Article 3(3) second subparagraph, first indent

Article 6(1)(b)

Article 3(3) second subparagraph, second indent

Article 6(1)(c)

Article 3(3), second subparagraph, third indent

Article 6(1)(a)

Article 3(4), first subparagraph, first and second indents

Article 3(4), second subparagraph, first second and third indents

Article 4(1) and (2)

Article 9(1), first and second subparagraphs

Article 4(3)(a), first subparagraph, first sentence

Article 12(1)(a)

Article 4(3)(a), first subparagraph, second sentence

Article 12(2), second subparagraph

Article 4(3)(a), second subparagraph

Article 12(2), third subparagraph

Article 4(3)(a), third subparagraph

Article 12(2), first subparagraph

Article 4(3)(b), first subparagraph

Article 12(1)(b)

Article 4(3)(b), second subparagraph

Article 4(4), first subparagraph

Article 4(4), second and third subparagraphs

Article 11, first and second paragraphs

Article 4(5), first, second and third subparagraphs

Article 13(1), first, second and third subparagraphs

Article 4(5), fourth subparagraph

Article 5(3)(a), (b) and (c)

Article 15(2)(a), (b) and (c)

Article 5(4)(a), (b) and (c)

Article 14(2)(a), (b) and (c)

Article 5(6), first and second sentences

Article 16, first and second paragraphs

Article 5(7)(a), (b) and (c)

Article 18(a), (b) and (c)

Article 5(8), first sentence

Article 19, first paragraph

Article 5(8), second and third sentences

Article 19, second paragraph

Article 6(1), first subparagraph

Article 6(1), second subparagraph, first, second and third indents

Article 25(a), (b) and (c)

Article 6(2), first subparagraph, points (a) and (b)

Article 26(1)(a) and (b)

Article 6(2), second subparagraph

Article 7(1)(a) and (b)

Article 30, first and second paragraphs

Article 7(3), first and second subparagraphs

Article 61, first and second paragraphs

Article 8(1)(a), first sentence

Article 32, first paragraph

Article 8(1)(a), second and third sentences

Article 36, first and second paragraphs

Article 8(1)(b)

Article 8(1)(c), first subparagraph

Article 8(1)(c), second subparagraph, first indent

Article 37(2), first subparagraph

Article 8(1)(c), second subparagraph, second and third indents

Article 37(2), second and third subparagraphs

Article 8(1)(c), third subparagraph

Article 37(2), fourth subparagraph

Article 8(1)(c), fourth subparagraph

Article 37(3), first subparagraph

Article 8(1)(c), fifth subparagraph

Article 8(1)(c), sixth subparagraph

Article 37(3), second subparagraph

Article 8(1)(d), first and second subparagraphs

Article 38(1) and (2)

Article 8(1)(e), first sentence

Article 39, first paragraph

Article 8(1)(e), second and third sentences

Article 39, second paragraph

Article 32, second paragraph

Article 9(2) introductory sentence

Article 9(2)(a)

Article 9(2)(b)

Article 9(2)(c), first and second indents

Article 52(a) and (b)

Article 9(2)(c), third and fourth indents

Article 9(2)(e), first to sixth indents

Article 56(1)(a) to (f)

Article 9(2)(e), seventh indent

Article 56(1)(l)

Article 9(2)(e), eighth indent

Article 56(1)(g)

Article 9(2)(e), ninth indent

Article 56(1)(h)

Article 9(2)(e), tenth indent, first sentence

Article 56(1)(i)

Article 9(2)(e), tenth indent, second sentence

Article 9(2)(e), tenth indent, third sentence

Article 56(1)(i)

Article 9(2)(e), eleventh and twelfth indents

Article 56(1)(j) and (k)

Article 9(2)(f)

Article 58, first and second paragraphs

Article 9(3)(a) and (b)

Article 58, first paragraph, points (a) and (b)

Article 59(1) and (2)

Article 10(1)(a) and (b)

Article 62, points (1) and (2)

Article 10(2), first subparagraph, first sentence

Article 10(2), first subparagraph, second and third sentences

Article 64(1) and (2)

Article 10(2), second subparagraph

Article 10(2), third subparagraph, first, second and third indents

Article 66(a), (b) and (c)

Article 10(3), first subparagraph, first sentence

Article 10(3), first subparagraph, second sentence

Article 71(1), first subparagraph

Article 10(3), second subparagraph

Article 71(1), second subparagraph

Article 10(3), third subparagraph

Article 11(A)(1)(a)

Article 11(A)(1)(b)

Article 11(A)(1)(c)

Article 11(A)(1)(d)

Article 11(A)(2)(a)

Article 78, first paragraph, point (a)

Article 11(A)(2)(b), first sentence

Article 78, first paragraph, point (b)

Article 11(A)(2)(b), second sentence

Article 78, second paragraph

Article 11(A)(3)(a) and (b)

Article 79, first paragraph, points (a) and (b)

Article 87(a) and (b)

Article 11(A)(3)(c), first sentence

Article 79, first paragraph, point (c)

Article 11(A)(3)(c), second sentence

Article 79, second paragraph

Article 11(A)(4),first and second subparagraphs

Article 81, first and second paragraphs

Article 11(A)(5)

Article 11(A)(6), first subparagraph, first and second sentences

Article 80(1), first subparagraph

Article 11(A)(6), first subparagraph, third sentence

Article 80(1), second subparagraph

Article 11(A)(6), second subparagraph

Article 80(1), first subparagraph

Article 11(A)(6), third subparagraph

–Article 80(2)

Article 11(A)(6), fourth subparagraph

Article 11(A)(7), first and second subparagraphs

Article 72, first and second paragraphs

Article 11(B)(1)

Article 11(B)(3)(a)

Article 86(1)(a)

Article 11(B)(3)(b), first subparagraph

Article 86(1)(b)

Article 11(B)(3)(b), second subparagraph

Article 11(B)(3)(b), third subparagraph

Article 86(1)(b)

Article 11(B)(4)

Article 11(B)(5)

Article 11(B)(6), first and second subparagraphs

Article 89, first and second paragraphs

Article 11(C)(1), first and second subparagraphs

Article 90(1) and (2)

Article 11(C)(2), first subparagraph

Article 11(C)(2), second subparagraph, first and second sentences

Article 91(2), first and second subparagraphs

Article 11(C)(3), first and second indents

Article 92(a) and (b)

Article 93, first paragraph

Article 12(1)(a)

Article 93, second paragraph, point (a)

Article 12(1)(b)

Article 93, second paragraph, point (c)

Article 12(2), first and second indents

Article 95, first and second paragraphs

Article 12(3)(a), first subparagraph, first sentence

Article 12(3)(a), first subparagraph, second sentence

Article 12(3)(a), second subparagraph

Article 12(3)(a), third subparagraph, first sentence

Article 12(3)(a), third subparagraph, second sentence

Article 98(2), first subparagraph

Article 99(1)

Article 12(3)(a), fourth subparagraph

Article 98(2), second subparagraph

Article 12(3)(b), first sentence

Article 102, first paragraph

Article 12(3)(b), second, third and fourth sentences

Article 102, second paragraph

Article 12(3)(c), first subparagraph

Article 103(1)

Article 12(3)(c), second subparagraph, first and second indents

Article 103(2)(a) and (b)

Article 12(4), first subparagraph

Article 99(2)

Article 12(4), second subparagraph, first and second sentences

Article 100, first and second paragraphs

Article 12(4), third subparagraph

Article 101

Article 105

Article 13(A)(1), introductory sentence

Article 13(A)(1)(a) to (n)

Article 132(1)(a) to (n)

Article 13(A)(1)(o), first sentence

Article 132(1)(o)

Article 13(A)(1)(o), second sentence

Article 13(A)(1)(p) and (q)

Article 132(1)(p) and (q)

Article 13(A)(2)(a), first to fourth indents

Article 133, first paragraph, points (a) to (d)

Article 13(A)(2)(b), first and second indents

Article 134(a) and (b)

Article 13(B), introductory sentence

Article 13(B)(a)

Article 135(1)(a)

Article 13(B)(b), first subparagraph

Article 135(1)(l)

Article 13(B)(b), first subparagraph, points (1) to (4)

Article 135(2), first subparagraph, points (a) to (d)

Article 13(B)(b), second subparagraph

Article 135(2), second subparagraph

Article 13(B)(c)

Article 136(a) and (b)

Article 13(B)(d)

Article 13(B)(d), points (1) to (5)

Article 135(1)(b) to (f)

Article 13(B)(d), point (5), first and second indents

Article 135(1)(f)

Article 13(B)(d), point (6)

Article 135(1)(g)

Article 13(B)(e) to (h)

Article 135(1)(h) to (k)

Article 13(C), first subparagraph, point (a)

Article 137(1)(d)

Article 13(C), first subparagraph, point (b)

Article 137(1)(a), (b) and (c)

Article 13(C), second subparagraph

Article 137(2), first and second subparagraphs

Article 14(1), introductory sentence

Article 14(1)(a)

Article 143 (a)

Article 14(1)(d), first and second subparagraphs

Article 143(b) and (c)

Article 14(1)(e)

Article 14(1)(g), first to fourth indents

Article 143(f) to (i)

Article 14(1)(h)

Article 14(1)(i)

Article 14(1)(j)

Article 14(1)(k)

Article 14(2), first subparagraph

Article 14(2), second subparagraph, first, second and third indents

Article 145(2), first, second and third subparagraphs

Article 14(2), third subparagraph

Article 15, introductory sentence

Article 15, point (1)

Article 146(1)(a)

Article 15, point (2), first subparagraph

Article 146(1)(b)

Article 15, point (2), second subparagraph, first and second indents

Article 147(1), first subparagraph, points (a) and (b)

Article 15, point (2), second subparagraph, third indent, first part of the sentence

Article 147(1), first subparagraph, point (c)

Article 15, point (2), second subparagraph, third indent, second part of the sentence

Article 147(1), second subparagraph

Article 15, point (2), third subparagraph, first and second indents

Article 147(2), first and second subparagraphs

Article 15, point (2), fourth subparagraph

Article 147(2), third subparagraph

Article 15, point (3)

Article 146(1)(d)

Article 15, point (4), first subparagraph, points (a) and (b)

Article 15, point (4), first subparagraph, point (c)

Article 15, point (4), second subparagraph, first and second sentences

Article 150(1) and (2)

Article 15, point (5)

Article 15, point (6)

Article 15, point (7)

Article 15, point (8)

Article 15, point (9)

Article 15, point (10), first subparagraph, first to fourth indents

Article 151(1), first subparagraph, points (a) to (d)

Article 15, point (10), second subparagraph

Article 151(1), second subparagraph

Article 15, point (10), third subparagraph

Article 15, point (11)

Article 15, point (12), first sentence

Article 146(1)(c)

Article 15, point (12), second sentence

Article 15, point (13)

Article 146(1)(e)

Article 15, point (14), first and second subparagraphs

Article 153, first and second paragraphs

Article 15, point (15)

Article 17(2), (3) and (4)

Article 17(5), first and second subparagraphs

Article 173(1), first and second subparagraphs

Article 17(5), third subparagraph, points (a) to (e)

Article 173(2)(a) to (e)

Article 17(7), first and second sentences

Article 177, first and second paragraphs

Article 18(2), first and second subparagraphs

Article 179, first and second paragraphs

Article 18(4), first and second subparagraphs

Article 183, first and second paragraphs

Article 19(1), first subparagraph, first indent

Article 174(1), first subparagraph, point (a)

Article 19(1), first subparagraph, second indent, first sentence

Article 174(1), first subparagraph, point (b)

Article 19(1), first subparagraph, second indent, second sentence

Article 174(1), second subparagraph

Article 19(1), second subparagraph

Article 19(2), first sentence

Article 174(2)(a)

Article 19(2), second sentence

Article 174(2)(a) and (b)

Article 19(2), third sentence

Article 19(3), first subparagraph, first and second sentences

Article 175(2), first subparagraph

Article 19(3), first subparagraph, third sentence

Article 175(2), second subparagraph

Article 19(3), second subparagraph

Article 20(1), introductory sentence

Article 20(1)(a)

Article 20(1)(b), first part of the first sentence

Article 20(1)(b), second part of the first sentence

Article 185(2), first subparagraph

Article 20(1)(b), second sentence

Article 185(2), second subparagraph

Article 20(2), first subparagraph, first sentence

Article 187(1), first subparagraph

Article 20(2), first subparagraph, second and third sentences

Article 187(2), first and second subparagraphs

Article 20(2), second and third subparagraphs

Article 187(1), second and third subparagraphs

Article 20(3), first subparagraph, first sentence

Article 188(1), first subparagraph

Article 20(3), first subparagraph, second sentence

Article 188(1), second and third subparagraphs

Article 20(3), first subparagraph, third sentence

Article 20(3), second subparagraph

Article 20(4), first subparagraph, first to fourth indents

Article 189(a) to (d)

Article 20(4), second subparagraph

Article 22a

Article 23, first paragraph

Article 211, first paragraph

Article 23, second paragraph

Article 211, second paragraph

Article 24(2), introductory sentence

Article 292

Article 24(2)(a), first subparagraph

Article 24(2)(a), second and third subparagraphs

Article 284(2), first and second subparagraphs

Article 24(2)(b), first and second sentences

Article 285, first and second paragraphs

Article 24(2)(c)

Article 286

Article 24(3), first subparagraph

Article 24(3), second subparagraph, first sentence

Article 24(3), second subparagraph, second sentence

Article 283(1)(a)

Article 24(4), first subparagraph

Article 288, first paragraph, points (1) to (4)

Article 24(4), second subparagraph

Article 288, second paragraph

Article 291

Article 24(8)(a), (b) and (c)

Article 293, points (1), (2) and (3)

Article 294

Article 24a, first paragraph, first to tenth indents

Article 287, points (7) to (16)

Article 24a, second paragraph

Article 25(2), first to eighth indents

Article 295(1), points (1) to (8)

Article 25(3), first subparagraph, first sentence

Article 297, first paragraph, first sentence and second paragraph

Article 25(3), first subparagraph, second sentence

Article 298, first paragraph

Article 25(3), first subparagraph, third sentence

Article 25(3), first subparagraph, fourth and fifth sentences

Article 298, second paragraph

Article 25(3), second subparagraph

Article 297, first paragraph, second sentence

Article 25(4), first subparagraph

Article 272(1), first subparagraph, point (e)

Article 25(5) and (6)

Article 25(11) and (12)

Article 26(1) first and second sentences

Article 306(1), first and second subparagraphs

Article 26(1) third sentence

Article 26(2), first and second sentences

Article 307, first and second paragraphs

Article 26(2), third sentence

Article 26(3), first and second sentences

Article 309, first and second paragraphs

Article 26a(A)(a), first subparagraph

Article 311(1), point (2)

Article 26a(A)(a), second subparagraph

Article 26a(A)(b) and (c)

Article 311(1), points (3) and (4)

Article 26a(A)(d)

Article 311(1), point (1)

Article 26a(A)(e) and (f)

Article 311(1), points (5) and (6)

Article 26a(A)(g), introductory sentence

Article 311(1), point (7)

Article 26a(A)(g), first and second indents

Article 26a(B)(1)

Article 26a(B)(2)

Article 26a(B)(2), first to fourth indents

Article 314(a) to (d)

Article 26a(B)(3), first subparagraph, first and second sentences

Article 315, first and second paragraphs

Article 26a(B)(3), second subparagraph

Article 26a(B)(3), second subparagraph, first and second indents

Article 312, points (1) and (2)

Article 26a(B)(4), first subparagraph

Article 26a(B)(4), first subparagraph, points (a), (b) and (c)

Article 316(1)(a), (b) and (c)

Article 26a(B)(4), second subparagraph

Article 26a(B)(4), third subparagraph, first and second sentences

Article 317, first and second paragraphs

Article 26a(B)(5)

Article 26a(B)(6)

Article 26a(B)(7)

Article 26a(B)(7)(a), (b) and (c)

Article 322(a), (b) and (c)

Article 26a(B)(8)

Article 26a(B)(9)

Article 26a(B)(10) first and second subparagraphs

Article 318(1), first and second subparagraphs

Article 26a(B)(10), third subparagraph, first and second indents

Article 318(2)(a) and (b)

Article 26a(B)(10), fourth subparagraph

Article 26a(B)(11), first subparagraph

Article 26a(B)(11), second subparagraph, point (a)

Article 320(1), first subparagraph

Article 26a(B)(11), second subparagraph, points (b) and (c)

Article 320(1), second subparagraph

Article 26a(B)(11), third subparagraph

Article 26a(C)(1), introductory sentence

Article 26a(C)(1), first to fourth indents

Article 334(a) to (d)

Article 26a(C)(2), first and second indents

Article 336(a) and (b)

Article 26a(C)(3)

Article 26a(C)(4), first subparagraph, first, second and third indents

Article 339, first paragraph, points (a), (b) and (c)

Article 26a(C)(4), second subparagraph

Article 339, second paragraph

Article 26a(C)(5), first and second subparagraphs

Article 340(1), first and second subparagraphs

Article 26a(C)(5), third subparagraph

Article 26a(C)(6), first subparagraph, first and second indents

Article 338, first paragraph, points (a) and (b)

Article 26a(C)(6), second subparagraph

Article 338, second paragraph

Article 26a(C)(7)

Article 26a(D), introductory sentence

Article 26a(D)(a)

Article 26a(D)(b)

Article 4(a) and (c)

Article 26a(D)(c)

Article 139(3), first subparagraph

Article 26b(A), first subparagraph, point (i), first sentence

Article 344(1), point (1)

Article 26b(A), first subparagraph, point (i), second sentence

Article 26b(A), first subparagraph, point (ii), first to fourth indents

Article 344(1), point (2)

Article 26b(A), second subparagraph

Article 26b(A), third subparagraph

Article 26b(B), first subparagraph

Article 26b(B), second subparagraph

Article 26b(C), first subparagraph

Article 26b(C), second subparagraph, first and second sentences

Article 349(1) and (2)

Article 26b(C), third subparagraph

Article 26b(C), fourth subparagraph

Article 26b(D)(1)(a), (b) and (c)

Article 354(a), (b) and (c)

Article 26b(D)(2)

Article 26b(E), first and second subparagraphs

Article 356(1), first and second subparagraphs

Article 26b(E), third and fourth subparagraphs

Article 356(2) and (3)

Article 26b(F), first sentence

Article 198(2) and (3)

Article 26b(F), second sentence

Articles 208 and 255

Article 26b(G)(1), first subparagraph

Article 26b(G)(1), second subparagraph

Article 26b(G)(2)(a)

Article 26b(G)(2)(b), first and second sentences

Article 198(1) and (3)

Article 26c(A)(a) to (e)

Article 358, points (1) to (5)

Article 26c(B)(1)

Article 26c(B)(2), first subparagraph

Article 26c(B)(2), second subparagraph, first part of the first sentence

Article 26c(B)(2), second subparagraph, second part of the first sentence

Article 361(1)(a) to (e)

Article 26c(B)(2), second subparagraph, second sentence

Article 26c(B)(3), first and second subparagraphs

Article 26c(B)(4)(a) to (d)

Article 363(a) to (d)

Article 26c(B)(5), first subparagraph

Article 26c(B)(5), second subparagraph

Article 26c(B)(6), first sentence

Article 366(1), first subparagraph

Article 26c(B)(6), second and third sentences

Article 366(1), second subparagraph

Article 26c(B)(6), fourth sentence

Article 26c(B)(7), first sentence

Article 367, first paragraph

Article 26c(B)(7), second and third sentences

Article 367, second paragraph

Article 26c(B)(8)

Article 26c(B)(9), first sentence

Article 26c(B)(9), second and third sentences

Article 369(2), first and second subparagraphs

Article 26c(B)(10)

Article 204(1), third subparagraph

Article 27(1) first and second sentences

Article 395(1) first and second subparagraphs

Article 27(2), first and second sentences

Article 395(2), first subparagraphs

Article 27(2), third sentence

Article 395(2), second subparagraph

Article 27(3) and (4)

Article 395(3) and (4)

Article 28(1) and (1a)

Article 28(2), introductory sentence

Article 109

Article 28(2)(a), first subparagraph

Article 110, first and second paragraphs

Article 28(2)(a), second subparagraph

Article 28(2)(a), third subparagraph, first sentence

Article 112, first paragraph

Article 28(2)(a), third subparagraph, second and third sentences

Article 112, second paragraph

Article 28(2)(b)

Article 113

Article 28(2)(c), first and second sentences

Article 114(1), first and second subparagraphs

Article 28(2)(c), third sentence

Article 114(2)

Article 28(2)(d)

Article 115

Article 28(2)(e), first and second subparagraphs

Article 118, first and second paragraphs

Article 28(2)(f)

Article 120

Article 28(2)(g)

Article 28(2)(h), first and second subparagraphs

Article 121, first and second paragraphs

Article 28(2)(i)

Article 122

Article 28(2)(j)

Article 117(2)

Article 28(2)(k)

Article 116

Article 28(3)(a)

Article 28(3)(b)

Article 28(3)(c)

Article 28(3)(d)

Article 28(3)(e)

Article 28(3)(f)

Article 28(3)(g)

Article 28(4) and (5)

Article 393(1) and (2)

Article 28(6), first subparagraph, first sentence

Article 106, first and second paragraphs

Article 28(6), first subparagraph, second sentence

Article 106, third paragraph

Article 28(6), second subparagraph, points (a), (b) and (c),

Article 107, first paragraph, points (a), (b) and (c)

Article 28(6), second subparagraph, point (d)

Article 107, second paragraph

Article 28(6), third subparagraph

Article 107, second paragraph

Article 28(6), fourth subparagraph, points (a), (b) and (c)

Article 108(a), (b) and (c)

Article 28(6), fifth and sixth subparagraphs

Article 28a(1), introductory sentence

Article 28a(1)(a), first subparagraph

Article 2(1)(b)(i)

Article 28a(1)(a), second subparagraph

Article 28a(1)(a), third subparagraph

Article 28a(1)(b)

Article 2(1)(b)(ii)

Article 28a(1)(c)

Article 2(1)(b)(iii)

Article 28a(1a)(a)

Article 3(1)(a)

Article 28a(1a)(b), first subparagraph, first indent

Article 3(1)(b)

Article 28a(1a)(b), first subparagraph, second and third indents

Article 3(2), first subparagraph, points (a) and (b)

Article 28a(1a)(b), second subparagraph

Article 3(2), second subparagraph

Article 28a(2), introductory sentence

Article 28a(2)(a)

Article 2(2), point (a) (i), (ii), and (iii)

Article 28a(2)(b), first subparagraph

Article 2(2), point (b)

Article 28a(2)(b), first subparagraph, first and second indents

Article 2(2), point (b) (i), (ii), and (iii)

Article 28a(2)(b), second subparagraph

Article 2(2), point (c)

Article 28a(3), first and second subparagraphs

Article 20, first and second paragraphs

Article 28a(4), first subparagraph

Article 28a(4), second subparagraph, first indent

Article 172(1), second subparagraph

Article 28a(4), second subparagraph, second indent

Article 172(1), first subparagraph

Article 28a(4), third subparagraph

Article 28a(5)(b), first subparagraph

Article 17(1), first subparagraph

Article 28a(5)(b), second subparagraph,

Article 17(1), second subparagraph and (2), introductory sentence

Article 28a(5)(b), second subparagraph, first indent

Article 17(2)(a) and (b)

Article 28a(5)(b), second subparagraph, second indent

Article 17(2)(c)

Article 28a(5)(b), second subparagraph, third indent

Article 17(2)(e)

Article 28a(5)(b), second subparagraph, fifth, sixth and seventh indents

Article 17(2)(f), (g) and (h)

Article 28a(5)(b), second subparagraph, eighth indent

Article 17(2)(d)

Article 28a(5)(b), third subparagraph

Article 28a(6), first subparagraph

Article 28a(6), second subparagraph

Article 28a(7)

Article 28b(A)(1)

Article 28b(A)(2), first and second subparagraphs

Article 41, first and second paragraphs

Article 28b(A)(2), third subparagraph, first and second indents

Article 42(a) and (b)

Article 28b(B)(1), first subparagraph, first and second indents

Article 33(1)(a) and (b)

Article 28b(B)(1), second subparagraph

Article 28b(B)(2), first subparagraph

Article 34(1)(a)

Article 28b(B)(2), first subparagraph, first and second indents

Article 34(1)(b) and (c)

Article 28b(B)(2), second subparagraph, first and second sentences

Article 34(2), first and second subparagraphs

Article 28b(B)(2), third subparagraph, first sentence

Article 34(3)

Article 28b(B)(2), third subparagraph, second and third sentences

Article 28b(B)(3), first and second subparagraphs

Article 34(4), first and second subparagraphs

Article 28b(C)(1), first indent, first subparagraph

Article 48, first paragraph

Article 28b(C)(1), first indent, second subparagraph

Article 28b(C)(1), second and third indents

Article 48, second and third paragraphs

Article 28b(C)(2) and (3)

Article 47, first and second paragraphs

Article 28b(C)(4)

Article 28b(D)

Article 28b(E)(1), first and second subparagraphs

Article 50, first and second paragraphs

Article 28b(E)(2), first and second subparagraphs

Article 54, first and second paragraphs

Article 28b(E)(3), first and second subparagraphs

Article 44, first and second paragraphs

Article 28b(F), first and second paragraphs

Article 55, first and second paragraphs

Article 28c(A), introductory sentence

Article 28c(A)(a), first subparagraph

Article 28c(A)(a), second subparagraph

Article 139(1), first and second subparagraphs

Article 28c(A)(b)

Article 138(2)(a)

Article 28c(A)(c), first subparagraph

Article 138(2)(b)

Article 28c(A)(c), second subparagraph

Article 28c(A)(d)

Article 138(2)(c)

Article 28c(B), introductory sentence

Article 28c(B)(a), (b) and (c)

Article 140(a), (b) and (c)

Article 28c(C)

Article 28c(D), first subparagraph

Article 28c(D), second subparagraph

Article 28c(E), point (1), first indent, replacing Article 16(1)

— paragraph 1, first subparagraph

— paragraph 1, first subparagraph, point (A)

Article 157(1)(a)

— paragraph 1, first subparagraph, point (B), first subparagraph, points (a), (b) and (c)

Article 156(1)(a), (b) and (c)

— paragraph 1, first subparagraph, point (B), first subparagraph, point (d), first and second indents

Article 156(1)(d) and (e)

— paragraph 1, first subparagraph, point (B), first subparagraph, point (e), first subparagraph

Article 157(1)(b)

— paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, first indent

— paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, first sentence

— paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, second sentence

— paragraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, first indent

— paragraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, second, third and fourth indents

Article 158(1)(a), (b) and (c)

— paragraph 1, first subparagraph, point (B), second subparagraph

— paragraph 1, first subparagraph, point (C)

— paragraph 1, first subparagraph, point (D), first subparagraph, points (a) and (b)

Article 160(1)(a) and (b)

— paragraph 1, first subparagraph, point (D), second subparagraph

Articles 160(2)

— paragraph 1, first subparagraph, point (E), first and second indents

Article 161(a) and (b)

— paragraph 1, second subparagraph

— paragraph 1, third subparagraph

Article 28c(E), point (1), second indent, inserting paragraph 1a into Article 16

— paragraph 1a

Article 28c(E), point (2), first indent, amending Article 16(2)

— paragraph 2, first subparagraph

Article 28c(E), point (2), second indent, inserting the second and third subparagraphs into Article 16(2)

— paragraph 2, second subparagraph

— paragraph 2, third subparagraph

Article 28c(E), point (3), first to fifth indents

Article 141(a) to (e)

Article 28d(1), first and second sentences

Article 68, first and second paragraphs

Article 28d(2) and (3)

Article 69(1) and (2)

Article 28d(4), first and second subparagraphs

Article 67(1) and (2)

Article 28e(1), first subparagraph

Article 28e(1), second subparagraph, first and second sentences

Article 84(1) and (2)

Article 28e(2)

Article 28e(3)

Article 93, second paragraph, point (b)

Article 28e(4)

Article 28f, point (1) replacing Article 17(2), (3) and (4)

— paragraph 2(a)

— paragraph 2(b)

— paragraph 2(c)

Article 168(b) and (d)

— paragraph 2(d)

— paragraph 3(a), (b) and (c)

Article 169(a), (b) and (c)

Article 170(a) and (b)

— paragraph 4, first subparagraph, first indent

Article 171(1), first subparagraph

— paragraph 4, first subparagraph, second indent

Article 171(2), first subparagraph

— paragraph 4, second subparagraph, point (a)

Article 171(1), second subparagraph

— paragraph 4, second subparagraph, point (b)

Article 171(2), second subparagraph

— paragraph 4, second subparagraph, point (c)

Article 28f, point (2) replacing Article 18(1)

— paragraph 1(a)

— paragraph 1(b)

— paragraph 1(c)

Article 178(b) and (d)

— paragraph 1(d)

— paragraph 1(e)

Article 28f, point (3) inserting paragraph 3a into Article 18

— paragraph 3a, first part of the sentence

— paragraph 3a, second part of the sentence

Article 28g replacing Article 21

— paragraph 1(a), first subparagraph

— paragraph 1(a), second subparagraph

Article 194(1) and (2)

— paragraph 1(b)

— paragraph 1(c), first subparagraph, first, second and third indents

Article 197(1)(a), (b) and (c)

— paragraph 1(c), second subparagraph

— paragraph 1(d)

— paragraph 1(e)

— paragraph 1(f)

— paragraph 2

— paragraph 2(a), first sentence

Article 204(1), first subparagraph

— paragraph 2(a), second sentence

— paragraph 2(b)

Article 204(1), second subparagraph

— paragraph 2(c), first subparagraph

Article 199(1)(a) to (g)

— paragraph 2(c), second, third and fourth subparagraphs

Article 199(2), (3) and (4)

— paragraph 3

— paragraph 4

Article 28h replacing Article 22

— paragraph 1(a), first and second sentences

Article 213(1), first and second subparagraphs

— paragraph 1(b)

— paragraph 1(c), first indent, first sentence

Article 214(1)(a)

— paragraph 1(c), first indent, second sentence

— paragraph 1(c), second and third indents

Article 214(1)(b) and (c)

— paragraph 1(d), first and second sentences

Article 215, first and second paragraphs

— paragraph 1(e)

— paragraph 2(a)

— paragraph 2(b), first and second subparagraphs

Article 243(1) and (2)

— paragraph 3(a), first subparagraph, first sentence

Article 220, point (1)

— paragraph 3(a), first subparagraph, second sentence

Article 220, points (2) and (3)

— paragraph 3(a), second subparagraph

Article 220, points (4) and (5)

— paragraph 3(a), third subparagraph, first and second sentences

Article 221(1), first and second subparagraphs

— paragraph 3(a), fourth subparagraph

— paragraph 3(a), fifth subparagraph, first sentence

— paragraph 3(a), fifth subparagraph, second sentence

Article 228

— paragraph 3(a), sixth subparagraph

— paragraph 3(a), seventh subparagraph

— paragraph 3(a), eighth subparagraph, first and second sentences

Article 224(1) and (2)

— paragraph 3(a), ninth subparagraph, first and second sentences

Article 224(3), first subparagraph

— paragraph 3(a), ninth subparagraph, third sentence

Article 224(3), second subparagraph

— paragraph 3(a), tenth subparagraph

— paragraph 3(b), first subparagraph, first to twelfth indents

Article 226, points (1) to (12)

— paragraph 3(b), first subparagraph, thirteenth indent

Article 226, points (13) and (14)

— paragraph 3(b), first subparagraph, fourteenth indent

Article 226, point (15)

— paragraph 3(b), second subparagraph

— paragraph 3(b), third subparagraph

— paragraph 3(b), fourth subparagraph

— paragraph 3(b), fifth subparagraph

Article 231

— paragraph 3(c), first subparagraph

— paragraph 3(c), second subparagraph, introductory sentence

Article 233(1), first subparagraph

— paragraph 3(c), second subparagraph, first indent, first sentence

Article 233(1), first subparagraph, point (a)

— paragraph 3(c), second subparagraph, first indent, second sentence

— paragraph 3(c), second subparagraph, second indent, first sentence

Article 233(1), first subparagraph, point (b)

— paragraph 3(c), second subparagraph, second indent, second sentence

— paragraph 3(c), third subparagraph, first sentence

Article 233(1), second subparagraph

— paragraph 3(c), third subparagraph, second sentence

— paragraph 3(c), fourth subparagraph, first and second sentences

Article 234

— paragraph 3(c), fifth subparagraph

— paragraph 3(c), sixth subparagraph

— paragraph 3(d), first subparagraph

— paragraph 3(d), second subparagraph, first sentence

— paragraph 3(d), second subparagraph, second and third sentences

Article 245(2), first and second subparagraphs

— paragraph 3(d), third subparagraph, first and second sentences

Article 246, first and second paragraphs

— paragraph 3(d), fourth, fifth and sixth subparagraphs

Article 247(1), (2) and (3)

— paragraph 3(d), seventh subparagraph

— paragraph 3(e), first subparagraph

Articles 217 and 241

— paragraph 3(e), second subparagraph

— paragraph 4(a), first and second sentences

— paragraph 4(a), third and fourth sentences

Article 252(2), first and second subparagraphs

— paragraph 4(a), fifth sentence

— paragraph 4(b)

— paragraph 4(c), first indent, first and second subparagraphs

Article 251(a) and (b)

— paragraph 4(c), second indent, first subparagraph

— paragraph 4(c), second indent, second subparagraph

Article 251(d) and (e)

— paragraph 5

— paragraph 6(a), first and second sentences

— paragraph 6(a), third sentence

— paragraph 6(b), first subparagraph

— paragraph 6(b), second subparagraph, first sentence

Article 263(1), first subparagraph

— paragraph 6(b), second subparagraph, second sentence

— paragraph 6(b), third subparagraph, first and second indents

Article 264(1)(a) and (b)

— paragraph 6(b), third subparagraph, third indent, first sentence

Article 264(1)(d)

— paragraph 6(b), third subparagraph, third indent, second sentence

Article 264(2), first subparagraph

— paragraph 6(b), fourth subparagraph, first indent

Article 264(1)(c) and (e)

— paragraph 6(b), fourth subparagraph, second indent, first sentence

Article 264(1)(f)

— paragraph 6(b), fourth subparagraph, second indent, second sentence

Article 264(2), second subparagraph

— paragraph 6(b), fifth subparagraph, first and second indents

Article 265(1)(a) and (b)

— paragraph 6(b), fifth subparagraph, third indent, first sentence

Article 265(1)(c)

— paragraph 6(b), fifth subparagraph, third indent, second sentence

— paragraph 6(c), first indent

Article 263(1), second subparagraph

— paragraph 6(c), second indent

— paragraph 6(d)

— paragraph 6(e), first subparagraph

— paragraph 6(e), second subparagraph

— paragraph 7, first part of the sentence

Article 207, first paragraph

— paragraph 7, second part of the sentence

Article 207, second paragraph

— paragraph 8, first and second subparagraphs

Article 273, first and second paragraphs

— paragraph 9(a), first subparagraph, first indent

Article 272(1), first subparagraph, point (c)

— paragraph 9(a), first subparagraph, second indent

Article 272(1), first subparagraph, points (a) and (d)

— paragraph 9(a), first subparagraph, third indent

Article 272(1), first subparagraph, point (b)

— paragraph 9(a), second subparagraph

Article 272(1), second subparagraph

— paragraph 9(b)

— paragraph 9(c)

— paragraph 9(d), first subparagraph, first and second indents

Article 238(1)(a) and (b)

— paragraph 9(d), second subparagraph, first to fourth indents

Article 238(2)(a) to (d)

— paragraph 9(d), third subparagraph

— paragraph 9(e), first subparagraph

— paragraph 9(e), second subparagraph, first and second indents

Article 240, points (1) and (2)

— paragraph 10

Articles 209 and 257

— paragraph 11

Articles 210 and 258

— paragraph 12, introductory sentence

— paragraph 12(a), first, second and third indents

Article 270(a), (b) and (c)

— paragraph 12(b), first second and third indents

Article 271(a), (b) and (c)

Article 28i inserting a third subparagraph into Article 24(3)

— paragraph 3, third subparagraph

Article 283(1)(b) and (c)

Article 28j, point (1) inserting a second subparagraph into Article 25(4)

— paragraph 4, second subparagraph

Article 28j, point (2) replacing Article 25(5) and (6)

— paragraph 5, first subparagraph, points (a), (b) and (c)

Article 300, points (1), (2) and (3)

— paragraph 5, second subparagraph

— paragraph 6(a), first subparagraph, first sentence

— paragraph 6(a), first subparagraph, second sentence

— paragraph 6(a), second subparagraph, first, second and third indents

Article 303(2)(a), (b) and (c)

— paragraph 6(a), third subparagraph

— paragraph 6(b)

Article 28j, point (3) inserting a second subparagraph into Article 25(9)

— paragraph 9, second subparagraph

Article 28k, point (1), first subparagraph

Article 28k, point (1), second subparagraph, point (a)

Article 28k, point (1), second subparagraph, points (b) and (c)

Article 28k, points (2), (3) and (4)

Article 28k, point (5)

Article 28l, first paragraph

Article 28l, second and third paragraphs

Article 402(1) and (2)

Article 28l, fourth paragraph

Article 28m

Article 399, first paragraph

Article 28n

Article 28o(1), introductory sentence

Article 326, first paragraph

Article 28o(1)(a), first sentence

Article 327(1) and (3)

Article 28o(1)(a), second sentence

Article 28o(1)(b)

Article 28o(1)(c), first second and third indents

Article 329(a), (b) and (c)

Article 28o(1)(d), first and second subparagraphs

Article 330, first and second paragraphs

Article 28o(1)(e)

Article 28o(1)(f)

Article 28o(1)(g)

Article 28o(1)(h)

Article 139(3), second subparagraph

Article 28o(2)

Article 326, second paragraph

Article 28o(3)

Article 28o(4)

Article 28p(1), first, second and third indents

Article 405, points (1), (2) and (3)

Article 28p(2)

Article 28p(3), first subparagraph, first and second indents

Article 407(a) and (b)

Article 28p(3), second subparagraph

Article 28p(4)(a) to (d)

Article 408(1)(a) to (d)

Article 28p(5), first and second indents

Article 408(2)(a) and (b)

Article 28p(6)

Article 28p(7), first subparagraph, points (a), (b) and (c)

Article 410(1)(a), (b) and (c)

Article 28p(7), second subparagraph, first indent

Article 28p(7), second subparagraph, second and third indents

Article 410(2)(a) and (b)

Article 29(1) to (4)

Article 398(1) to (4)

Article 29a

Article 30(2), first and second sentences

Article 396(2), first subparagraph

Article 30(2), third sentence

Article 396(2), second subparagraph

Article 30(3) and (4)

Article 396(3) and (4)

Article 33a(1), introductory sentence

Article 33a(1)(a)

Article 33a(1)(b)

Article 33a(1)(c)

Article 33a(2), introductory sentence

Article 33a(2)(a)

Article 33a(2)(b)

Article 34

Article 404

Article 403

Articles 36 and 37

Annex A(I)(1) and (2)

Annex VII, point (1)(a) and (b)

Annex A(I)(3)

Annex VII, points (1)(c) and (d)

Annex A(II)(1) to (6)

Annex VII, points (2)(a) to (f)

Annex A(III) and (IV)

Annex VII, points (3) and (4)

Annex A(IV)(1) to (4)

Annex VII, points (4)(a) to (d)

Annex A(V)

Annex B, introductory sentence

Article 295(1), point (5)

Annex B, first to ninth indents

Annex VIII, points (1) to (9)

Annex C

Annex D(1) to (13)

Annex I, points (1) to (13)

Annex E(2)

Annex X, Part A, point (1)

Annex E(7)

Annex X, Part A, point (2)

Annex E(11)

Annex X, Part A, point (3)

Annex E(15)

Annex X, Part A, point (4)

Annex F(1)

Annex X, Part B, point (1)

Annex F(2)

Annex X, Part B, points (2)(a) to (j)

Annex F(5) to (8)

Annex X, Part B, points (3) to (6)

Annex F(10)

Annex X, Part B, point (7)

Annex F(12)

Annex X, Part B, point (8)

Annex F(16)

Annex X, Part B, point (9)

Annex F(17), first and second subparagraphs

Annex X, Part B, point (10)

Annex F(23)

Annex X, Part B, point (11)

Annex F(25)

Annex X, Part B, point (12)

Annex F(27)

Annex X, Part B, point (13)

Annex G(1) and (2)

Annex H, first paragraph

Annex H, second paragraph, introductory sentence

Annex H, second paragraph, points (1) to (6)

Annex III, points (1) to (6)

Annex H, second paragraph, point (7), first and second subparagraphs

Annex III, points (7) and (8)

Annex H, second paragraph, points (8) to (17)

Annex III, points (9) to (18)

Annex I, introductory sentence

Annex I(a), first to seventh indents

Annex IX, Part A, points (1) to (7)

Annex I(b), first and second indents

Annex IX, Part B, points (1) and (2)

Annex I(c)

Annex IX, Part C

Annex J, introductory sentence

Annex V, introductory sentence

Annex J

Annex V, points (1) to (25)

Annex K(1), first, second and third indents

Annex IV, points (1)(a), (b) and (c)

Annex K(2) to (5)

Annex IV, points (2) to (5)

Annex L, first paragraph, points (1) to (5)

Annex II, points (1) to (5)

Annex L, second paragraph

Annex M, points (a) to (f)

Annex VI, points (1) to (6)

Article 1, point (1), second subparagraph, of Directive 89/465/EEC

Article 133, second paragraph

Article 2 of Directive 94/5/EC

Article 3, first and second sentences, of Directive 94/5/EC

Article 343, first and second paragraphs

Article 4 of Directive 2002/38/EC

Article 357

Article 5 of Directive 2002/38/EC

Annex VIII(II), point (2)(a) of the Act of Accession of Greece

Article 287, point (1)

Annex VIII(II), point (2)(b) of the Act of Accession of Greece

Annex XXXII(IV), point (3)(a), first indent and second indent, first sentence, of the Act of Accession of Spain and Portugal

Article 287, points (2) and (3)

Annex XXXII(IV), point (3)(b), first subparagraph, of the Act of Accession of Spain and Portugal

Annex XV(IX), point (2)(b), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Annex XV(IX), point (2)(c), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 287, point (4)

Annex XV(IX), point (2)(f), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 117(1)

Annex XV(IX), point (2)(g), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 119

Annex XV(IX), point (2)(h), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden

Annex XV(IX), point (2)(i), first subparagraph, first indent, of the Act of Accession of Austria, Finland and Sweden

Annex XV(IX), point (2)(i), first subparagraph, second and third indents, of the Act of Accession of Austria, Finland and Sweden

Article 378(2)(a) and (b)

Annex XV(IX), point (2)(j) of the Act of Accession of Austria, Finland and Sweden

Article 287, point (5)

Annex XV(IX), point (2)(l), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 111(a)

Annex XV(IX), point (2)(m), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Annex XV(IX), point (2)(n), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden

Annex XV(IX), point (2)(x), first indent, of the Act of Accession of Austria, Finland and Sweden

Annex XV(IX), point (2)(x), second indent, of the Act of Accession of Austria, Finland and Sweden

Article 287, point (6)

Annex XV(IX), point (2)(z), first subparagraph, of the Act of Accession of Austria, Finland and Sweden

Article 111(b)

Annex XV(IX), point (2)(aa), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden

Protocol No 2 of the Act of Accession of Austria, Finland and Sweden concerning the Åland Islands

Article 6(1)(d)

Annex V(5), point (1)(a) of the 2003 Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland Slovenia and Slovakia

Article 123

Annex V(5), point (1)(b) of the 2003 Act of Accession

Annex VI(7), point (1)(a) of the 2003 Act of Accession

Article 124

Annex VI(7), point (1)(b) of the 2003 Act of Accession

Annex VII(7), point (1), first and second subparagraphs, of the 2003 Act of Accession

Article 125(1) and (2)

Annex VII(7), point (1), third subparagraph, of the 2003 Act of Accession

Annex VII(7), point (1), fourth subparagraph, of the 2003 Act of Accession

Annex VII(7), point (1), fifth subparagraph, of the 2003 Act of Accession

Annex VII(7), point (1), sixth subparagraph, of the 2003 Act of Accession

Annex VIII(7), point (1)(a) of the 2003 Act of Accession

Annex VIII(7), point (1)(b), second subparagraph, of the 2003 Act of Accession

Annex VIII(7), point (1)(b), third subparagraph, of the 2003 Act of Accession

Annex IX(8), point (1) of the 2003 Act of Accession

Annex X(7), point (1)(a)(i) and (ii) of the 2003 Act of Accession

Article 126(a) and (b)

Annex X(7), point (1)(c) of the 2003 Act of Accession

Annex XI(7), point (1) of the 2003 Act of Accession

Article 127

Annex XI(7), point (2)(a) of the 2003 Act of Accession

Annex XI(7), point (2)(b) of the 2003 Act of Accession

Annex XI(7), point (2)(c) of the 2003 Act of Accession

Annex XII(9), point (1)(a) of the 2003 Act of Accession

Article 128(1) and (2)

Annex XII(9), point (1)(b) of the 2003 Act of Accession

Article 128(3), (4) and (5)

Annex XII(9), point (2) of the 2003 Act of Accession

Annex XIII(9), point (1)(a) of the 2003 Act of Accession

Article 129(1) and (2)

Annex XIII(9), point (1)(b) of the 2003 Act of Accession

Annex XIV(7), first subparagraph, of the 2003 Act of Accession

Article 130(a) and (b)

Annex XIV(7), second subparagraph, of the 2003 Act of Accession

Annex XIV(7), third subparagraph, of the 2003 Act of Accession

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.