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Article 412 Directive 2006/112/EC

Transposition and entry into force

Title XV · Final provisions › Chapter 3 · Transposition and entry into force

Open in the compendium2 cases ↓

Text of Article 412

1.Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Article 2(3), Article 44, Article 59(1), Article 399 and Annex III, point (18) with effect from 1 January 2008. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

2.Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

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

Case law on Article 412: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 412 of Directive 2006/112/EC, most recent first.

  1. C-186/15 Kreissparkasse Wiedenbrück Judgment · 16 June 2016 · Germany
  2. C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France