Chwilio Deddfwriaeth

Chwiliad Uwch

Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)

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Mae legislation.gov.uk yn cyhoeddi fersiwn y DU. Mae EUR-Lex yn cyhoeddi fersiwn yr UE. Mae Archif Gwe Ymadael â’r UE yn rhoi cipolwg ar fersiwn EUR-Lex o ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.).

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Cyhoeddir Cyfarwyddebau’r UE ar y wefan hon i gynorthwyo croesgyfeirio o ddeddfwriaeth y DU. Ers diwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.) nid oes unrhyw ddiwygiadau wedi'u cymhwyso i'r fersiwn hon.

  1. Introductory Text

  2. TITLE I INTRODUCTORY PROVISIONS

    1. Article 1.Member States shall modify their present value added tax systems...

  3. TITLE II SCOPE

    1. Article 2.The following shall be subject to value added tax: the...

  4. TITLE III TERRITORIAL APPLICATION

    1. Article 3.(1) For the purposes of this Directive: ‘ territory of...

  5. TITLE IV TAXABLE PERSONS

    1. Article 4.(1) ‘Taxable person’ shall mean any person who independently carries...

  6. TITLE V TAXABLE TRANSACTIONS

    1. Article 5.Supply of goods

    2. Article 6.Supply of services

    3. Article 7. Imports

  7. TITLE VI PLACE OF TAXABLE TRANSACTIONS

    1. Article 8.Supply of goods

    2. Article 9.Supply of services

  8. TITLE VII CHARGEABLE EVENT AND CHARGEABILITY OF TAX

    1. Article 10.(1) (a) ‘Chargeable event’ shall mean the occurrence by virtue...

  9. TITLE VIII TAXABLE AMOUNT

    1. Article 11.(A.) Within the territory of the country

  10. TITLE IX RATES

    1. Article 12.(1) The rate applicable to taxable transactions shall be that...

  11. TITLE X EXEMPTIONS

    1. Article 13.Exemptions within the territory of the country

    2. Article 14.Exemptions on importation

    3. Article 15. Exemption of exports from the Community and like transactions and international transport

    4. Article 16.Special exemptions linked to international goods traffic

  12. TITLE XI DEDUCTIONS

    1. Article 17.Origin and scope of the right to deduct

    2. Article 18.Rules governing the exercise of the right to deduct

    3. Article 19.Calculation of the deductible proportion

    4. Article 20.Adjustments of deductions

  13. TITLE XII PERSONS LIABLE FOR PAYMENT FOR TAX

    1. Article 21.Persons liable to pay tax to the authorities

  14. TITLE XIII OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT

    1. Article 22.Obligations under the internal system

    2. Article 22a. Right of access to invoices stored by electronic means in another Member State

    3. Article 23.Obligations in respect of imports

  15. TITLE XIV SPECIAL SCHEMES

    1. Article 24.Special scheme for small undertakings

    2. Article 24a.In implementing Article 24(2) to (6), the following Member States...

    3. Article 25.Common flat-rate scheme for farmers

    4. Article 26.Special scheme for travel agents

    5. Article 26a. Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

    6. Article 26b. Special scheme for investment gold

    7. Article 26c. Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

  16. TlTLE XV

    1. Article 27.(1) The Council, acting unanimously on a proposal from the...

  17. TITLE XVI TRANSITIONAL PROVISIONS

    1. Article 28.(1) Any provisions brought into force by the Member States...

  18. TITLE XVIa TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES

    1. Article 28a. Scope

    2. Article 28b. Place of transactions

    3. Article 28c. Exemptions

    4. Article 28d. Chargeable event and chargeability of tax

    5. Article 28e. Taxable amount and rate applicable

    6. Article 28f. Right of deduction

    7. Article 28g. Persons liable for payment of the tax

    8. Article 28h. Obligations of persons liable for payment

    9. Article 28i. Special scheme for small undertakings

    10. Article 28j. Common flat-rate scheme for farmers

    11. Article 28k. Miscellaneous provisions

    12. Article 28l. Period of application

    13. Article 28m. Rate of conversion

    14. Article 28n. Transitional measures

  19. TITLE XVIb TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES

    1. Article 28o.(1) Member States which at 31 December 1992 were applying...

  20. TITLE XVIc Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004

    1. Article 28p.(1) For the purpose of applying this Article: ‘ Community...

  21. TITLE XVII VALUE ADDED TAX COMMITTEE

    1. Article 29.(1) An Advisory Committee on value added tax, hereinafter called...

    2. Article 29a. Implementing measures

  22. TITLE XVIII MISCELLANEOUS

    1. Article 30. International agreements

    2. Article 31.Unit of account

    3. Article 32.. . . . . . . . . ....

    4. Article 33.(1) Without prejudice to other Community provisions, in particular those...

    5. Article 33a.(1) Goods referred to in Article 7 (1) (b) entering...

  23. TITLE XIX FINAL PROVISIONS

    1. Article 34.For the first time on 1 January 1982 and thereafter...

    2. Article 35.At the appropriate time the Council acting unanimously on a...

    3. Article 36.The fourth paragraph of Article 2 and Article 5 of...

    4. Article 37.Second Council Directive 67/228/EEC of 11 April 1967 on value...

    5. Article 38.This Directive is addressed to the Member States.

    1. ANNEX A

      LIST OF AGRICULTURAL PRODUCTION ACTIVITIES

      1. I. CROP PRODUCTION

      2. II. STOCK FARMING TOGETHER WITH CULTIVATION

      3. III. FORESTRY

      4. IV. FISHERIES

      5. V. Where a farmer processes, using means normally employed in an...

    2. ANNEX B

      LIST OF AGRICULTURAL SERVICES

      1. Supplies of agricultural services which normally play a part in...

      2. field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing...

    3. ANNEX C

      COMMON METHOD OF CALCULATION

      1. I. For the purposes of calculating the value added for all...

      2. II. To determine the deductible taxable inputs and outputs of flat-rate...

      3. III. The value added for flat-rate farmers is equal to the...

      4. IV. AGRICULTURAL PRODUCTS AND GAME

      5. V. WOOD IN THE ROUGH

    4. ANNEX D

      LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5)

      1. Telecommunications The supply of water, gas, electricity and steam The...

    5. ANNEX E

      TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A)

      1. Transactions referred to in Article 13 A (1) (e) Transactions...

    6. ANNEX F

      TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B)

      1. Admission to sporting events Services supplied by authors, artists, performers,...

    7. ANNEX G

      RIGHT OF OPTION

      1. The right of option referred to in Article 28 (3)...

    8. ANNEX H

      LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT

      1. In transposing the categories below which refer to goods into...

    9. ANNEX I

      WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES

      1. For the purposes of this Directive:

      2. ‘ works of art ’ shall mean: pictures, collages and...

    10. ANNEX J

    11. ANNEX K

      List of supplies of services referred to in Article 28(6)

      1. 1. Small services of repairing:

      2. 2. Renovation and repairing of private dwellings, excluding materials which form...

      3. 3. Window cleaning and cleaning in private households.

      4. 4. Domestic care services (e.g. home help and care of the...

      5. 5. Hairdressing.

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