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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)

EU Directive 1977/388 · Adopted 17 May 1977 · Extends to United Kingdom

Contents

1. Title I: INTRODUCTORY PROVISIONS
2. 1Article 1 Repealed
3. Title II: SCOPE
4. 2Article 2 Repealed
5. Title III: TERRITORIAL APPLICATION
6. 3Article 3 Repealed
7. Title IV: TAXABLE PERSONS
8. 4Article 4 Repealed
9. Title V: TAXABLE TRANSACTIONS
10. 5Supply of goods Repealed
11. 6Supply of services Repealed
12. 7Imports Repealed
13. Title VI: PLACE OF TAXABLE TRANSACTIONS
14. 8Supply of goods Repealed
15. 9Supply of services Repealed
16. Title VII: CHARGEABLE EVENT AND CHARGEABILITY OF TAX
17. 10Article 10 Repealed
18. Title VIII: TAXABLE AMOUNT
19. 11Article 11 Repealed
20. Title IX: RATES
21. 12Article 12 Repealed
22. Title X: EXEMPTIONS
23. 13Exemptions within the territory of the country Repealed
24. 14Exemptions on importation Repealed
25. 15Exemption of exports from the Community and like transactions and international transport Repealed
26. 16Special exemptions linked to international goods traffic Repealed
27. Title XI: DEDUCTIONS
28. 17Origin and scope of the right to deduct Repealed
29. 18Rules governing the exercise of the right to deduct Repealed
30. 19Calculation of the deductible proportion Repealed
31. 20Adjustments of deductions Repealed
32. Title XII: PERSONS LIABLE FOR PAYMENT FOR TAX
33. 21Persons liable to pay tax to the authorities Repealed
34. Title XIII: OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT
35. 22Obligations under the internal system Repealed
36. 22aRight of access to invoices stored by electronic means in another Member State Repealed
37. 23Obligations in respect of imports Repealed
38. Title XIV: SPECIAL SCHEMES
39. 24Special scheme for small undertakings Repealed
40. 24aArticle 24a Repealed
41. 25Common flat-rate scheme for farmers Repealed
42. 26Special scheme for travel agents Repealed
43. 26aSpecial arrangements applicable to second-hand goods, works of art, collectors' items and antiques Repealed
44. 26bSpecial scheme for investment gold Repealed
45. 26cSpecial scheme for non-established taxable persons supplying electronic services to non-taxable persons Repealed
46. TlTLE XV Repealed
47. 27Article 27 Repealed
48. Title XVI: TRANSITIONAL PROVISIONS
49. 28Article 28 Repealed
50. Title XVIa: TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES
51. 28aScope Repealed
52. 28bPlace of transactions Repealed
53. 28cExemptions Repealed
54. 28dChargeable event and chargeability of tax Repealed
55. 28eTaxable amount and rate applicable Repealed
56. 28fRight of deduction Repealed
57. 28gPersons liable for payment of the tax Repealed
58. 28hObligations of persons liable for payment Repealed
59. 28iSpecial scheme for small undertakings Repealed
60. 28jCommon flat-rate scheme for farmers Repealed
61. 28kMiscellaneous provisions Repealed
62. 28lPeriod of application Repealed
63. 28mRate of conversion Repealed
64. 28nTransitional measures Repealed
65. Title XVIb: TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES
66. 28oArticle 28o Repealed
67. 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
68. 28pArticle 28p Repealed
69. Title XVII: VALUE ADDED TAX COMMITTEE
70. 29Article 29 Repealed
71. 29aImplementing measures Repealed
72. Title XVIII: MISCELLANEOUS
73. 30International agreements Repealed
74. 31Unit of account Repealed
75. 32Article 32 Repealed
76. 33Article 33 Repealed
77. 33aArticle 33a Repealed
78. Title XIX: FINAL PROVISIONS
79. 34Article 34 Repealed
80. 35Article 35 Repealed
81. 36Article 36 Repealed
82. 37Article 37 Repealed
83. 38Article 38 Repealed
84. Annex A: LIST OF AGRICULTURAL PRODUCTION ACTIVITIES Repealed
85. ICROP PRODUCTION Repealed
86. IISTOCK FARMING TOGETHER WITH CULTIVATION Repealed
87. FORESTRY Repealed
88. IVFISHERIES Repealed
89. VDivision V Repealed
90. Annex BLIST OF AGRICULTURAL SERVICES Repealed
91. Annex C: COMMON METHOD OF CALCULATION Repealed
92. IFor the purposes of calculating the value added for all agricultural, forestry and fisheries undertakings, the following shall be taken into account exclusive of value added tax: Repealed
93. IIDivision II Repealed
94. IIIDivision III Repealed
95. IVAGRICULTURAL PRODUCTS AND GAME Repealed
96. VWOOD IN THE ROUGH Repealed
97. Annex DLIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5) Repealed
98. Annex ETRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A) Repealed
99. Annex FTRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B) Repealed
100. Annex GRIGHT OF OPTION Repealed
101. Annex HLIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT Repealed
102. Annex IWORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES Repealed
103. Annex JAnnex J Repealed
104. Annex K: List of supplies of services referred to in Article 28(6) Repealed
105. 1Small services of repairing: Repealed
106. 2Division 2 Repealed
107. 3Division 3 Repealed
108. 4Division 4 Repealed
109. 5Division 5 Repealed