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Fifteenth Council Directive 83/648/EEC of 19 December 1983 on the harmonization of the laws of the Member States relating to turnover taxes - deferment of the introduction of the common system of value added tax in the Hellenic Republic

Fifteenth Council Directive 83/648/EEC of 19 December 1983 on the harmonization of the laws of the Member States relating to turnover taxes - deferment of the introduction of the common system of value added tax in the Hellenic Republic

Directive 83/648/EEC · Directive · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

At the earliest opportunity, and by 1 January 1986 at the latest, the Hellenic Republic shall put into effect the measures necessary to comply with Directives 67/227/EEC (3), 67/228/EEC (4), 77/388/EEC (5) and any other Directive, adopted or to be adopted, relating to the common system of value added tax.

Article 2

The Commission shall, by 31 December 1984, present the Council and the European Parliament with a report on the progress made by the Hellenic Republic in respect of the work of putting into effect the Directives referred to in Article 1.

Article 3

This Directive is addressed to the Hellenic Republic. Done at Brussels, 19 December 1983. For the Council The President G. VARFIS (1) Opinion delivered on 16 December 1983 (not yet published in the Official Journal). (2) Opinion delivered on 15 December 1983 (not yet published in the Official Journal). (3) OJ No 71, 14. 4. 1967, p. 1301/67. (4) OJ No 71, 14. 4. 1967, p. 1303/67. (5) OJ No L 145, 13. 6. 1977, p. 1.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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