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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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)
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- 1977 No. 388
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Revised version PDFs
- Revised 01/01/20070.44 MB
- Revised 01/01/20060.44 MB
- Revised 28/12/20050.38 MB
- Revised 01/05/20040.38 MB
- Revised 19/02/20040.36 MB
- Revised 01/01/20040.36 MB
- Revised 11/10/20030.36 MB
- Revised 01/07/20030.36 MB
- Revised 07/12/20020.35 MB
- Revised 15/05/20020.35 MB
- Revised 06/02/20020.35 MB
- Revised 01/01/20010.33 MB
- Revised 21/10/20000.33 MB
- Revised 01/01/19970.65 MB
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Changes over time for: 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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed) (without Annexes)
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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
Textual Amendments applied to the whole legislation
F1TITLE IU.K.INTRODUCTORY PROVISIONS
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F1TITLE IIU.K.SCOPE
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F1TITLE IIIU.K.TERRITORIAL APPLICATION
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F1TITLE IVU.K.TAXABLE PERSONS
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F1TITLE VU.K.TAXABLE TRANSACTIONS
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F1TITLE VIU.K.PLACE OF TAXABLE TRANSACTIONS
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F1TITLE VIIU.K.CHARGEABLE EVENT AND CHARGEABILITY OF TAX
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F1TITLE VIIIU.K.TAXABLE AMOUNT
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F1TITLE IXU.K.RATES
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F1TITLE XU.K.EXEMPTIONS
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F1TITLE XIU.K.DEDUCTIONS
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F1TITLE XIIU.K.PERSONS LIABLE FOR PAYMENT FOR TAX
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F1TITLE XIIIU.K.OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT
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F1TITLE XIVU.K.SPECIAL SCHEMES
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TlTLE XVU.K.SIMPLIFICATION PROCEDURESU.K.
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F1TITLE XVIU.K.TRANSITIONAL PROVISIONS
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F1TITLE XVIaU.K.TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES
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F1TITLE XVIbU.K.TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES
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F1TITLE XVIcU.K.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
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F1TITLE XVIIU.K.VALUE ADDED TAX COMMITTEE
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F1TITLE XVIIIU.K.MISCELLANEOUS
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F1TITLE XIXU.K.FINAL PROVISIONS
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