Twenty-first Council Directive 86/247/EEC of 16 June 1986 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

• CELEX: Directive 86/247/EEC
• Articles: 3

Article 1

At the earliest opportunity, and by 1 January 1987 at the latest, the Hellenic Republic shall put into effect the measures necessary to comply with Directives 67/227/EEC (5), 67/228/EEC (6) and 77/388/EEC (7) and with any other Directive, adopted or to be adopted, relating to the common system of value-added tax.

Article 2

This Directive shall take effect on 1 January 1986.

Article 3

This Directive is addressed to the Hellenic Republic.

Done at Luxembourg, 16 June 1986.

For the Council

The President

H. RUDING

(1) OJ No C 356, 31. 12. 1985, p. 64.

(2) OJ No C 148, 16. 6. 1986.

(3) OJ No C 75, 3. 4. 1986, p. 15.

(4) OJ No L 360, 23. 12. 1983, p. 49.

(5) OJ No 71, 14. 4. 1967, p. 1301/67.

(6) OJ No 71, 14. 4. 1967, p. 1303/67.

(7) OJ No L 145, 13. 6. 1977, p. 1.