Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006 )
Date: 2007-12-20
Institutions: Council of the European Union
Subjects: VAT, basis of tax assessment, delivery, provision of services, tax collection, tax exemption, tax harmonisation, tax relief

L 335/60

EN

Official Journal of the European Union

20.12.2007

CORRIGENDA

Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system
of value added tax

(Official Journal of the European Union L 347, 11 December 2006)

On page 1, footnote 1:

for:

‘(1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 221, 12.8.2006, p. 9).’,

read:

‘(1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006,

p. 129).’,

footnote 2:

for:

‘(2) OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 69/463/EEC (OJ L 320, 20.12.1969,

p. 34).’,

read:

‘(2) OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 77/388/EEC.’

On page 22, Article 83:

for:

‘… in accordance with Chapter 1 …’,

read:

‘… in accordance with Chapter 2 … ’.

On page 28, Article 133, last paragraph:

for:

‘Member States … may also apply the conditions provided for in point (d) of the first paragraph …’,

read:

‘Member States … may also apply the conditions provided for in point (d) of the first paragraph of this Article …’.

On page 79, Annex XI, Part A, point 2, at the end of the list:

for:

‘Directive 2006/98/EC (OJ L …, …, p. … (*) — (only point 2 of the Annex)’,

read:

‘Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129) — (only point 2 of the Annex)’.

On page 79, footnote at the bottom of the page is deleted.

On page 80, Annex XI, Part B, at the end of the list:

after the entry:

‘Directive 2006/69/EC — 1 January 2008’,

the following entry is inserted:

‘Directive 2006/98/EC — 1 January 2007’.

On page 81 and following, Annex XII, Correlation Table:

(a) On page 87, column ‘This Directive’, fifth from last entry:

for:

‘Article 133, (a) to (d)’,

read:

‘Article 133, first paragraph, points (a) to (d)’;

(b) On page 88, column ‘This Directive’, 13th entry:

for:

‘Article 140 (a)’,

read:

‘Article 143 (a)’;

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Official Journal of the European Union

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(c) On page 92, column ‘Directive 77/388/EEC’, fourth entry:

for:

‘Article 24(2)’,

read:

‘Article 24(2), introductory sentence’;

(d) On page 92, column ‘Directive 77/388/EEC’, fourth-last entry:

for:

‘Article 24a, first paragraph, first to twelfth indents’,

read:

‘Article 24a, first paragraph, first to tenth indents’.

(e) On page 92, after the fourth-last line:

a new line is to be inserted between the fourth-last and the third-last entry:

— in the column ‘Directive 77/388/EEC’, insert the entry:

‘Article 24a, second paragraph’,

— in the column ‘This Directive’, insert a hyphen;

(f) On page 94, column ‘Directive 77/388/EEC’, fourth entry:

for:

‘Article 26a(B)(2), first and second indents’,

read:

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

(g) On page 106, column ‘Directive 77/388/EEC’, seventh entry:

for:

‘— paragraph 2(b), first and second indents’,

read:

‘— paragraph 2(b), first and second subparagraphs’;

(h) On page 112, column ‘Directive 77/388/EEC’, sixth-last entry:

for:

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

read:

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

(i) On page 112, column ‘This Directive’, sixth-last entry:

for:

‘Article 410(2)(a), (b) and (c)’,

read:

‘Article 410(2)(a) and (b)’;

(j) On page 117, column ‘Other acts’, second-last entry:

for:

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

read:

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