
COUNCIL DIRECTIVE of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (91/680/EEC) 
Article 1 
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Article 2 

1. The following Directives shall cease to have effect on 31 December 1992 as regards relations between Member States:
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— Directive 85/362/EEC.
2. The provisions on value added tax laid down in the following Directive shall cease to have effect on 31 December 1992:
— Directive 74/651/EEC, as last amended by Directive 88/663/EEC,
— Directive 83/182/EEC,
— Directive 83/183/EEC, as amended by Directive 89/604/EEC.
3. The provisions of Directive 69/169/EEC as last amended by Directive 91/191/EEC relating to value added tax shall cease to have effect on 31 December 1992 as regards relations between Member States.
Article 3 
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Article 4 
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